In tax inspection evaluation of rights and obligations of taxpayers for tax compliance

As the history and development of tax goes back to the past, tax auditing, taxpayer rights and tax compliance go back to old times. Since tax is the biggest financial resource of a country, studies need to be done to improve the tax system. Many of the studies carried out in this context have been on increasing taxpayer compliance. The first studies on tax compliance started with tax mismatch, continued on the basis of informality, and expanded to increase the motivation of taxpayers and include voluntary compliance. Based on these studies, in this thesis study, "Assessment of Taxpayers' Rights and Obligations in Terms of Tax Compliance in Tax Audit" was made. With this study, many factors affecting taxpayers' tax compliance were identified. In addition, it has been stated that tax audits teach taxpayers rights and obligations, and therefore they comply with tax.