Investigation of the judicial decisions related to punished penalties in terms of Turkish Tax Jurisdiction and Tax Procedure Law

Paying taxes is a compulsory citizenship duty. Thus, no one has any preference about not paying taxes or partial payment. But, it is a known situation that a significant proportion of taxpayers are reluctant to follow through on tax duties. İt is seen that some taxpayers tries to evade tax by forging a document or using a forged document. On the other hand, the tax administration tries to prevent tax losses and evasion with its tax audits and conducts tax examinations through tax inspectors. As a result of the examinations carried out, it imposes penal sanctions in the laws on those who cause tax losses and evasion. In this thesis, the issues that should be taken into consideration in tax examinations are mentioned within the framework of the issues specified in the decisions of the Council of State regarding the penalties imposed by the tax administration. Key Words: Tax, Tax Examination, Council of State, Tax Loss and Fraud