Tax audit's effects on taxpayers in Turkey(a survey about Manisa province taxpayer's view on tax audit)

Taxes are economic values which are collected from people and corporations that compose the society in accordance with their incomes through being volunteer or compulsory to meet finances of public expenditure of the country. Systems are mostly based on procedure of declaration in present. In this procedure, taxpayers or people who are responsible for taxes compute the tax base within the framework of manners that are indicated in laws and they declare it to the tax office by return. Taxpayer is active in this procedure. For this reason it is very significant whether the tax base which is declared by the taxpayer reflects the facts or not. And this state necessitate an active tax audit. The tax audit is made to search and fix the accuracy of taxes which are paid and whether people obey the provisions or not and to provide it. Whether the incomes that are declared are right or not come out just tax audits.The most important application of tax administration is tax audit. These tax audits, the structure of control units and inspectors? manners influence the attitudes and manners of taxpayers directly. Tax audit is an important factor especially in reducing the loss of taxes and tax exiles with its effect of preventive , reformative and didactic on the taxpayers. Also the tax audit ensures increase in accommodation to the taxes by providing the taxpayers to act in accordance with the laws.In this study, theoretical bases of tax base is approached, it is mentioned about the historical progress of tax audit in Turkey and the reasons of not auditing the taxes in wanted level and efficiency and the precautions for restructuring the tax audit are emphasized. Finally a search including 272 (two hundred seventy two) taxpayers in Manisa County has been made to put forward the views of the taxpayers on the tax audit.