The problem of issuing and use of fake documents in the Turkish tax system and suggestions for solutions

The collection of taxes has always been a problem between taxpayers and the state. While states have developed tax collection methods for the taxes they need to collect, taxpayers have tried to find ways to avoid or evade these taxes in order not to pay taxes. One of the tax evasion methods is forging and using false documents. A forged document is a document that is issued as if there is a real transaction or situation even though there is no real transaction or situation. Taxpayers resort to forging and using false documents in order to evade taxes. These acts are practiced in Turkey as well as in the world. As a result of the acts of issuing and using forged documents, many problems arise, especially in the financial, legal and social fields. In this thesis, the concepts of document and forged document in the Turkish tax system will be mentioned, then the acts of forging and using forged documents, for what purpose and how these acts are carried out, what are the detection procedures, which regulations are related to the subject in the legal legislation and the financial, legal and social effects of the acts of forging and using forged documents will be emphasized and it will end with a discussion of what are the solution proposals to eliminate the acts of forging and using forged documents, which is a type of tax evasion.