Tax audit, the structural transformation:Turkish Tax Inspaction Board

The tax has been collected from real and legal entities in a obligatory, final and unreciprocated manner to finance the public expenditures and regulate the economic life. According to the constitution, tax is the fee of public services such as health, justice, security, transportation and education. Taxpayers state their transactions and incomes in the scope of the tax in the framework of the rules set forth in the tax laws and pay their calculated taxes in the Turkish tax system. Taxpayers may under-declare their taxes that they are liable to pay for several reasons and methods or completely keep it undeclared. The fundamental tax inspection is the establishment founded by the state against the tax veiling and evasion resorted to by taxpayers. The state creates tax inspections unit to determine the authenticity of the taxes declared by the taxpayers to pay and those undeclared and impose penal sanctions laid down by the laws. At the last period of Ottoman Empire, Board of Finance Inspectors was established and after the establishment of Republic, in 1936 Income Controller and Tax Auditors was founded and in 1945, Account Experts Board was established along with the enactment of the modern tax laws. These four inspection units have examined and inspected the tax for a long period of time in Turkey and have created a valuable human sources to the finance and economy bureaucracy. What's more, this multiple headed organization makes difficult the coordination and efficiency of the tax inspection. The expressed inspection units have been gathered under a single roof by establishing the Presidency of Tax Inspection Board with 646 no Statutory Decree, entered into force by being published on 10/07/2011 and Finance Inspector, Account Expert, Incomes Controller, Tax Auditor titles have been removed and united under the title of Tax Inspector. In this study, it has been given a place to what it was the tax inspection units in Turkey, their structures, duties, their works, and statistical results, regulations after the amendment, their standards, audit works focused on the risk before and after the structural transformation occurred in the tax inspection units together with the 646 No Statutory Decree, general evaluation of the before and after the transformation and errors and cheats experienced in the tax inspections have been mentioned.