Tax evasion, axis rejection, monitoring and general situaiton in Turkey

Sumuggling is not a newissue in the literature, it is coming from past top resent. However the concept of sumuggling and human actions which are subject to the crime change and increase by changing living conditions and technological developments. Development in the national economyca use to increase the tax evasion and accordingly a shift in the types of crime. However, tax subject has always posed a problem between the tax payer and the tax administration. Because, the tax payers generally want to keep the amount of tax, which they will pay, at the lowest level, but the tax administration wants to keep the amount of tax, which they will collect, at the highest level. Including our country, many modern countries has prefered the system of the principle of statement from the tax fıeld. In the system of the principle of statement; taxes, which will be paid by the tax payers, are declared by the tax payer him/her self. However, receiving of the tax by the government compulsorily and with out provision maycause the tax payers to commit a tax crime, sometimes by basing on the legal grounds and sometimes by going out of the legal grounds. And sometimes, tax payers maymake a false decleration because they can not understand the tax law sadequately. Consequently; an active tax control is in evitable in the tax systems which based on principle of statement. Keywords:Tax, Audit, taxevasion