False and misleading document in Turkish tax law

A healthy document regime is very important for ensuring the assessment which is the first stage of the taxation process correctly. Also it is a compulsory element of the Turkish Tax System based on declaration system. In addition to document is a proof tool indicating the accuracy of declaration for taxpayers, it is also an instrument of tax control in terms of tax administration. One of the most important problems of tax law is using and preparing of false or misleading documents. The false and misleading document is generally used and prepared to not paying tax or paying few. The main objective is to avoid of the tax burden or to minimize the tax burden. This situation causes not to be transferred the tax to the treasury and also constitutes a crime according to the Tax Procedure Law and other laws. In the first part of the study, general explanations about the concept of the document and the characteristics of the document have been given and the documents used in Turkish tax law have been discussed in detail. In the second part; the concepts of false and misleading documents have been defined. Moreover, these concepts have been compared with each other and with similar concepts.Reasons for preparing and using false or misleading documents in terms of their contents and the qualifications of the regulators have been mentioned. In the third part; the implications of preparing and using false or misleading documents in terms of tax law, the measures taken by the administration to prevent these crimes and the actions to be taken to prevent them are evaluated.