The influences of the depentend audit firms in the tax audit in Turkey

Today, because of free market economy treated by governments,privatization increases to decrease responsibilities that the governments taken on. But the services taken on by governments,which are humiliated by privatization do not decrease by this way. Consequently, with the improving economy,the responsibility of the government, aspecially the service sektor, increases. This increase also increases the cost that the government taken on.The most important tool, to carry out the public services taken on by government is taxes the main objective of taxes is to provide the finance of public services.The government have taxepayers undergo, depending on financial power.The collection of taxes, which are the most important financial source of government, on time is very necessary for the government. But in our country the taxes did not collected because of different reasons. There many reasons cause this problem The most effective reasons are the problems and inadequencies on tax inspection.In our country the government is extremly insufficiant on tax inspection. For this reason the government has given authority to some private organizations, for inspection and put in order the source of tax elements. The related collegues authorized are Free Accountant Financial Consultants and Chartered Accountant Consultants.The independent outer supervision foundations, composed of collegues giving services on bookkeeping, reporting by financial table analysis, inspection, exact certification and advision, support the tax inspection and play an important role on increasing the tax income.Key Words: 1) Independent Audit 2) Tax Audit , 3) Auditor.