Tax errors in Turkish Tax Law and its results

Due to the principle of no taxing on error, tax errors that detected both the application of the taxpayer or detected from tax administration itself must be corrected. The correction of tax errors includes only tax and penalties related to taxes in context of 116. substance and subsequent substances of Tax Procedure Law No. 213.In the Turkish Tax Law there are some administrative and judicial rights for correction of tax errors that results against taxpayer. With these rights taxpayer has a opportunity that he/she must pay lesser or doesn?t pay any tax penalty. While tax errors prevent tax administration to charge taxes in appropriate proportion, they also cause time, labor and money losses for taxpayers. In this thesis, a sample survey which aims to determine the view of taxpayers represented by accounting professionals and tax administration officials about tax errors and its applications executed in İzmir area and the results have been analyzed. As a result of this survey, actions for simplification of tax laws and improving tax consciousness will increase taxpayer tax compliance and therefore tax errors will reduce.