The effect of tax reviews on tax revenues in Turkey

Tax is the most important source of finance for states. The understanding of social state and the changing life order have increased the need for taxation. Like most countries, our country's tax system is based on declaration. The success of the declaration system, which is based on the idea that 'the taxpayer knows best herself/himself' , undoubtedly depends on the correct declaration. Sometimes, knowingly or unknowingly, wrong declarations of taxpayer cause tax revenues to erode. When the declarant and the payer are the same person/institution, the audit is inevitable. Audit of taxpayers should be ensured with a well-organized audit mechanism that has adapted to the conditions of the time. Tax review is the most effective of these control mechanisms. Ensuring the effectiveness of tax inspection in Türkiye is important in terms of tax revenues. Effective and efficient tax inspections increase in Türkiye's tax revenue and enable us to approach the potential tax amount. However, when we look at the data, it is noteworthy that the rate of examination in Türkiye is low and the number of examination personel is low. Looking at these data, it is seen that the desired efficiency from the tax examination could not be obtained. However, in our country, it is seen that many new practices have come into force in order to get efficiency from tax inspection. It is seen that innovations have been made in tax examination with the development of technology. These new studies for more effective tax inspection will contribute to efficiency in the examination. In Türkiye, the important of tax inspection in terms of tax revenues should be emphasized and studies should be carried out to minimize informality in accordance with the times. In this study, literatüre and utilizing numerical data method were applied. Evaluations were made using existing data, especially after the establisment of the VDK, which is radical chance in tax auditing. It has been tried to present the problems and suggestions seen in the tax examination.