Türkiye?de vergi denetiminin etkinliği : Ankara ili vergi denetmen ve denetmen yardımcılarına yönelik bir uygulama

Tax audit is described as that it provides to be comprehended tax laws, and abligor changed with tax and fiscal manipulations totally; that determines attened whether tax administration and abligors act in accordance with the prinçiple and rules being at the present tax system or not ; and all processes made by tax administration.Organizational accomplishment generally is assessed with the concepts of ?efficiency? and ?productivity?? Express oblaining maximum tax revenue with minimum tax expense.Providing efficiency in the tax audit is not possible to actualize with taking only some measurements and arrangements in the tax audit system. It will be more convenient that the event is thought as a whole in terms of the thoughts of systems approach and it is evaluated in terms of the efficiency of tax administration.That the conduct of tax audit by four different control units and sometimes being seen an infighting among units cause to decrease efficiency in the supervision; the reguirement of consalidation of units or being subjected to a new structuring are obvious.The main crowd of the research constitutes Tax supervisor and the assistants of Tax Supervisor who work in the province of Ankara. The results of analysis have a quality that supports the members of tax supervision have on infighting among themselves and there is an organization problem among supervision units.