Audit Institution At The Restructuring Of Turkish Revenue Administration

The taxes, taken by force and unreciprocational, are the most important many source to provide finance for civil property and merchandise needings, base on mastery of the government. In Turkey, the tax sysem is based on the decleration the income and earnings of the obligators. The unreciprocational and forcely taken of the taxes brings the necessity of a close control on decleartion based tax system. The aim of the tax control is; to investigate the correctance, wedging and provide of obligators and even tax department. By the validation of the 5345 numbered law `formation and responsibilities? of the Revenue Administration on official newspaper, a restructuring and regeneratoin has occurred and the necessary regulations had been done. By this law, the conformation to the takes are goaled by protecting obligators rights with main princibles like obligator centration, trancparency and efficiency. With the Tax Ministry Automation Project (TMAP), the tax department in all cities are switch to automation and the enforcement `the decleration of taxes by electronicdecleartion? most propatioaly procured. The problems of department on administrative edifice and practition, about the superintendation of taxes block the an efficient superintendation and providing the efficiency. The most important problems are; the multiadministrator managements, the lack of coordination caused by this problem and non-expertion of superintendation units. A seperately organized administrative structure of authoritive superintendation units cause the authorization and mission coincidence during superintendation of the taxes. The coordination and the politics using between these units should be provided. The superintendation units should be collected in one unit and under implicity of determined plan and program, a duty divition should be done between superintendation units and the resposibiliity of every unit should be abviously determined. By this way the problems facing out in pratice going to be blocked. Besides, by education and expertation of superintendation stuff on specified areas, will provide an effective superintendation and a rise of performance gradually increasing the number of superintendations taken.