Preparing income tax and tax control activeness in the rebuilding of Turkish income tax system

Taxes are the most important income sources to meet public expenditures. For adlecting the taxes an time and without any missing, providing the effectiveness in the tax collection is needed. As it is known, contemporary tax systems generally depend on the base of declaration. According to the base of declaration, tax payers declare their profits to the tax office with declaration. It is just possible with the tax control that if the declared profits are fit with the reality or are not. For providing the taxes which are required to be paid on time and without any missing, even the tax examination is to determine if the tax administrative office and tax payers carry out the obligations that are sourced from the tax laws or don't. In Turkey law control has been firstly started with the establishment of Ministry of Finance Inspection in the year of 1789. Today, tax inspections are carried out by the inspection members who are charged in the central and provincial organizations of the Ministry of Finance. Law research is inspection of the law office and the investigation of the mination. Some of the problems that are resourced from the existing law inspection structure in Turkey hinders the law inspection to make effectively and efficiently. In our study, in the Turkish Income Tax system, the definition of income dependent on tax, its characteristics, elements, the new construction directed to income tax law, the position of the law office and the effects of the new construction to the tax inspection are beign discussed. Furthermore, by determining the existing problems of the tax inspection in Turkey it will be concerned on the suggestions directed to the solutions of these problems.