Tax offices in Turkey and their role and importance for achieving the effectiveness in tax system

Tax is special source of governments for financing their public spending. So, using this source productively is crucial at all points. Tax Departments play a high role in collecting and recognizing duties. Inconveniences in operation of Tax Departments can affects directly to tax sources of the State. When the importance of tax incomes? fulfilling fundamental duties of the state is considered, the importance of tax departments that recognize and collect tax will be higher. Roles of tax departments in providing effectiveness of tax system in Turkey form the concern of this study. As a result of the study, it was concluded that tax departments have high roles with regard to efficiency of the tax system. In coming through a consequence, analyzed statistical tables were influential. All in all, in was inferred that recruitments in qualitative and quantitative structure of the tax departments were influential in increase of tax incomes.Keywords: Tax, Tax Departments, Turkey, Tax System.