Ways of auditing in Turkish tax law and unlawfull evi̇dences

In our tax system based on the declaration principle, tax audits must be completed effectively in terms of revealing the true nature of taxation. Obtaining the findings in accordance with the law in order to form a basis for assessment to be executed by tax administration, it will justify the tax administration on the case. In Turkish tax law, evidence of disagreements between the tax administration and the taxpayer has an important place. In the Turkish tax law, taxable events can be proved by any kind of evidence except oath. Moving from this, the reason for the adoption of the free evidence principle is to reveal the true nature of taxation. However, there are some limitations of this principle that all kinds of evidence can be used. These limitations preclude access to material truth. In tax cases, the judge has the authority to investigate spontaneously. The aim of both the tax administration and the tax court to conduct research and investigation is to reach all the evidence that can be used to find the true nature of the tax-causing entity. The tax judge will not be able to take account of illegitimate evidence in the name of being subject to judicial review of the actions of the administration, taking into account the legality as well as the rule of law. KEYWORDS: Auditing, Tax Auditing, Survey, Tax Ġnvestigation, Search,Ġnformation Gathering, Proof, Evidence, Unlawfull Evidence