The role of tax control in preventing undergistered economy and an application regarding tax-payers working in Afyonkarahisar

The contemporary tax systems are based on the principle of statement at the present day. The principle of statement is an effective method to provide the justice of taxation. In the taxation system based on the statement of the tax payers, the statements should be checked by tax audit. In order to have an effective tax audit, the tax administration and control mechanism should be active, comply with the technology and reach a contemporary structure. The tax payers avoid paying taxes for a variety of reasons. The reliability on the government, first of all to paying the tax on time and completely the relability on the goverment should be provided. In the contrary case, the tax payers will not pay the tax whole and will ocur the undergistered economy. In order to struggle against the undergistered economy, the efficieny of tax audit is should to be maximized and make the tax payers have tax ethics and consciousness.In this study, the shortcomings of tax administrations and the necessary pracautions to remove these shortcomings are presented with a high level review. Besides, the duties of the government and the tax payers are analysed on Afyonkarahisar Survey Sample.Keywords: Tax, Tax Audit, Unregistered Economy