The underground economy and it' assessment according to the tax inspection and necessory regulations in Turkey

Underground economy has been seen as a severe social problem both in developed and developing countries. This problem is in the more seriously dimensions in Turkey than in other countries. Underground economy which exist in Turkey every term like in other countries has shown a significant increase since espesially the second half of 1980?s. The volume of underground economy in developed countries was as a average 8.7 percent (%) in 1978, 14.4 percent in 1990 and 16.7 percent in 2001. As for in developing countries, this ratio was as a average about 40 percent. As to Turkey, the volume of underground economy which was as a average 36 percent in 1980 has readhed 37 percent in 1990 and 110 percent in 2004. Recent years, Government finance balance has been upset as a related on economic crises in Turkey. n this situation concept of underground economy has been significant, because public debt is prefer to tax revenue about eliminated budget deficit. For, this reason to administration is responsibie to get underground economy activities under control. Tax audit is the mast importance tool that tax administration is used. About this to efficient of tax audit is necessary to use some measures