Damages of actions of issuing and using fake documents in Turkish Tax Law and solution suggestions for these problems

In this study, in the light of the tax audit system and judicial decisions, the damages of forged documents and the use of forged documents have been revealed and solutions have been tried to be developed. The acts of issuing and using forged documents have many damages with economic, social and financial dimensions such as informality, deterioration of income distribution and loss of trust, previously reducing treasury revenues. Since tax investigations for the preparation and use of forged documents constitute the majority of tax examinations, they prevent the effective and efficient use of audit power, and also cause human capital to remain idle. In this context, there is a need for solutions to problems such as seeking criteria for taxpayers, widespread use of information and communication technologies, recording transactions in electronic environment, authorizing revenue experts to examine, updating the value added tax (VAT) system. In addition to all these, it is necessary to implement the reward and incentive system and to produce policies compatible with non-governmental organizations. The solution proposals obtained in this framework were reached as a result of semi-structured interviews with tax inspectors as well as literature sources and judicial decisions.