The structure of the tax auditing in Turkey and the analysis of the tax investigation results in the period 2000-2015

Taxes the primary source of income for the government. Tax is a means of maximizing the state's income and social benefits and plays an important role in economic decision-making behavior.Tax auditing is an effective finance policy tool for prevention tax evasion and loss in taxation systemsthat are based on declaration procedure. This study was conducted to examine the tax auditing in Turkey and more specifically for the meta-analysis of tax investigation results. Ad hoc, for the purpose, functions, properties, principals and the types of the tax auditingthe theoretical framework was established, problems with tax application were included and solution proposals were set forth.Afterwards the historical development of the units that involved in tax auditing duty in Turkey was delivered. In the last part of the study, the tax investigation results of the periodfrom 2000 to 2015 were analysed. It has been concluded that the tax audit committee's annual tax review rates were lower than the year before 2011. Keywords: Tax, Taxation, Tax Audit, Tax Inspection, Tax Investigation, Widespread and Intensive Tax Audit