The place and priority of financial reporting in measuring the effectiveness of tax auditing in Turkey

States are the foremost sources of income tax. Taxes, as well as being a source of financing public spending, economic and social stability and promote investment and increase employment, growth and development is the realization of a direct impact. Applicable tax policies to increase public revenues, provided success and maintaining the State's economic presence will serve to secure. On the other hand, registered a healthy functioning and production-oriented market economy paves. When the value of tax is set for public expenditure, the precise collection of the tax return with a correct and complete tax declaration arises. Due to the fact that the taxpayers are not able to have a complete and healthy title for various reasons, the necessity of tax audits is emphasized. For a healthy taxation system efficiency is of great importance. The effectiveness of the tax system and the tax authorities depends on the existence of an efficient and efficient audit structure. The structure and activity of tax audit conflicts with tax laws, audit standards, quality and quantity of audit staff, expertise in business areas, and key elements that determine the effectiveness of tax auditing for effective audit of financial statements.