Taxing examination on increase of tax incomes in Turkey

Tax is the most important resource of government for providing public services. At the present day replacing of the social state concept causes increasing of public expenditures. So that reason increases importance of taxes. Our tax system rely on declaration base like other modern countries. This system based on thinking of tax payers knows all operations about taxation, so achievement of tax system based on honesty of tax returns. However bona-fidgety of tax payer, impalpable tax laws, forgetting, and material defects causes wrong declarations. So, declarations of tax payers must have be research and provide the truth of tax returns. That can be realize by well-organized searching taxation activities and tax audit mechanism. In return based tax systems the most effective audit way of verifying declarations is tax investigation. In Turkey efficiency of tax administration and tax investigation depends on some factors. When these factors was analyzed, it?s not possible to say `in our country the tax investigation is effective. But in our country to provide expected benefits from tax investigation the new applications have put in force by government. So it may cause a positive effect at providing expected benefit from tax investigation.In our country must be asserted on tax audit religiously and attach required importance to tax audit. At this study we try to make a suggestion about tax, has a critically important for public functions and achievement of financial and economical policies, and the problems of running operation of tax audit system. Key Words 1- Tax 2- Audit 3- Tax Audit 4- Tax Investigation 5- Efficiency