Assesment and analysis of the efficiency of tax inspection in Turkey

Tax is an impotrant fiscal policy tool used for finincing public expenditures. In declaration based tax system , taxpayers income declaration is accepted as true and its relability and accuracy verified through tax inspection methods.That the presence of an effective tax inspection system is determining factor for the effecy of the existing tax system and tax administration. The organisational structure and administration of tax inspection system, tax laws, inspection standards, the quality and the number of tax inspectors and, using technological insturments at tax inspection in an effective manner are determiner factotors for the efficiency of tax inspection.There is no doubt, to train tax inspectors properly and increase the number of them, to chose the risky sectors, issues, and taxpayers, to determine inspection standards and tax inspection work processes and to have a good working internal audit system are useful to improve the efficiency of tax inspection.