Evaluation of tax penalties within the framework of general tax security measures before tax assessment

Tax revenues constitute the most important source of income that states need in order to carry out public services. In this context, timely, complete and accurate tax collection is of great importance. For this reason, tax systems should include tax security measures to ensure that taxpayers make accurate and complete declarations. The existence of tax security measures in a tax system is not sufficient alone. In addition, if taxpayers show reluctance to comply with tax laws, a system that will direct them to comply with tax laws and impose the necessary sanctions on those who do not comply should be implemented. The purpose of tax penalties is to secure the tax receivables of the state by ensuring compliance with tax laws. In this study, tax penalties are evaluated within the framework of general tax security measures general tax security measures before tax assessment. Firstly, the theoretical foundations of tax security and tax penalties are presented. Then, tax misdemeanors, offenses and penalties in various countries and general tax security measures before tax assessment are analyzed. In the last section, tax misdemeanors, offenses and penalties in Turkey and general tax security measures before tax assessment are discussed and tax penalties are evaluated within the framework of these measures. Finally, tax penalties are evaluated comparatively within the framework of general tax security measures before tax assessment and recommendations are made.