The role of tax review in effective tax aydır in Turkey

Public resources are needed to meet public needs. They need public resources while meeting public needs. The most important of the public resources are the taxes which the governments collect based on their sovereign power. The tax system in our country is mainly based on the declaration method. In tax systems based on declaration procedure, tax audit in general and tax inspection in particular has great importance. Statistical data obtained from the activity reports prepared by the Tax Inspection Board have been taken into account within the scope of the study, which deals with the functionality problem of tax inspection, which has the largest share in tax inspection. Considering the aforementioned data, it is seen that the inspection rate was below 2% in most years in the period of 2012-2022 and the staff occupancy rates of the tax inspectors showed a continuous downward trend since 2018. In addition, it has been understood that the legal regulations for the structuring of tax debts have caused the performance targets determined in terms of the increase in the number of taxpayers inspected to not be achieved. For this reason, solution suggestions have been presented for various problems, especially the low inspection rate and the elimination of personnel problems, which are understood to harm the functionality of the tax inspection.