Risk analysis in tax inspection and taxpayer rights reflection

The goverments carry out some spendings because of some services or some politics, social and economic reasons. Taxes are the most important source of revenue for ensuring the financing of government spendings. When we examine the historical process, we can see that the taxs are very old concept like human history. Taxes are income for government but these are also elements that reduce the fortune of people who pay these taxes. Because of this always taxpayer's plan includes to pay less money. At this point, tax audit is so important for government to avoid any revenue lose. Government can avoid from the all tricks and frauds with effective tax audit system.However when tax audits are carried out, taxpayers' rights will not be protected or if taxpayer's rights are not exercised the result will be that, tax audits are not fair. In this case tax audits will contrary to the rules of law. In Turkey the tax's examinations which are based on risk analysis were carried into for applying objective basis and effective audit. In order for this practice to produce positive results, the tax examinations should be fair, transparent and objective examination that gives importance to taxpayer rights.In the first part of study, the concept of analysis was introduced. After that in the next section, risk analytical practices in other countries were mentioned. Finally the situations determined based on the findings obtained in the third part were explained.