Tax inspection in Turkey: A field study on the tax inspectors

Tax is the economic value that the state receives unrequitedly and compulsively on the basis of the ability to pay from the real persons and institutions forming the society in order to finance public expenditures. Taxes, which are the most important source of income of the state, are determined on the basis of declaration in our country as in modern states. Tax inspection, which is one of the types of tax audit, refers to the type of audit performed to investigate, determine and ensure the accuracy of the taxes to be paid. With the Decree Law No. 646 published in the Official Gazette dated 10.07.2011, the multi-headings in the field of tax audit were terminated and the tax audit units were gathered under one roof. On the date of the enactment of the Decree Law No 646, four different audit units under the Ministry of Finance and the Revenue Administration were abolished and the Tax Audit Board was established. With this regulation, the duty of tax auditors is assigned to tax inspectors. "Tax Inspection in Turkey: A Case Study on Tax Inspectors" is the study consists of three parts. In the first chapter, the concept of audit, tax and taxation concepts are briefly mentioned and then tax audit is discussed. In the second part of the tax inspection and investigation processes in Turkey were discussed. In the third part, the opinions of the tax inspectors were collected through a questionnaire. There are 20 expressions developed in order to apply to the opinions of tax inspectors. The responses of the twenty expressions of the participants were collected with 5-point Likter scale. Statistical analysis of the data obtained with the data collection tool was performed with SPSS 22.0 package program. The reliability of the data collection tool (research scale) was measured by calculating the Cronbach's Alpha coefficient. The Cronbach's Alpha value of the research scale was calculated as α = 0,906. Survey data collected within the scope of the analysis results obtained from the tax assessed in the light of investigations in Turkey, tax inspectors conducted field research on the opinions of those elements of the tax examination in the light of suggestions were made.