Effectiveness and efficiency of tax examinations done in Turkey

Taxes collected on the basis of the laws of the state of the people, which aims to meet public needs is an important source of financing. However, the tax collection process algebra as gratuitous ways and some of its taxpayer or responsible for fulfilling the duties to missing payments or prefer to pay the way. And is known to be not only legitimate form of punishment of those who choose this path providing discovery, unpaid or underpaid for making this method of imposition of tax is the tax inspection. Made by the administration of the tax inspection is effective and efficient, less developed or in developing countries like Turkey may be measured in reducing the rate of tax evasion. Administration of the tax examination process in fulfilling the methods it uses, the taxpayer selection, review process, approach, style, views continuity and the number of staff as well as many elements tax inspection productivity and efficiency in the basic elements. In our study, 10.07.2011 dated Decree in accordance with the newly established Tax Control Board (VDK) under the constitution of the tax inspections and the Tax Procedure Act (TPL) mentioned other views to make those authorized by the tax examinations for years as the efficiency and effectiveness will be evaluated. In this direction, the first chapter of the Turkish tax system and tax structure will be discussed in the second chapter, which is one of the ways of tax audits and tax audits of tax audit issues will be discussed in detail. In the last section IOP reference to tax inspection in the EU countries and the results of the investigation by the Department of VDK by discussing the measures to be taken and some suggestions will be noted. Key Words: Tax, Tax Audit, Efficiency, Productivity