Tax payers rights on tax auditing and assessment of the rights arise from tax inspection in the light of the Council of State Decisions

Taxpayers rights, which is developed with the help of human rights based democracy, constitutional movements, constitutional state and limitation of taxation authority, gained importance with tax system's becoming more complicated, developments in international arena, technological improvements, taxpayers' becoming more important as voters and the changing point of view of tax authority to taxpayers and reached an international extend by tax authority's crossing borders as a result of globalization. In the last quarter of the 20th century, the tax administration and the taxation approach have changed along with the transformation in the management approach of the goverments. In the new system, which is based on voluntary compliance, it is seen that customer-oriented administrations give more importance to taxpayer satisfaction rather than coercion. At this point, an understanding that prioritizes tax payers and their rights has been adopted in order to ensure that taxpayers' rights are recognized, protected by legal security, and used by taxpayers. On the other hand at this point which is not to forget is the way of to make happy all of the employees goes throught to make happy tax payers. The Turkish Tax System is based on the principle of documenting the event that causes the tax. If we it accepted that the documents which the transactions are recorded are correct at first sight, the real nature of the transactions shown in the documents should be revealed. Responsibility to do this up to the administration, to investigate the accuracy, to determine and provide of the tax must be paid has been recognized for this purpose. Due to the fact that tax inspection is a long process which may cause taxpayers to feel under material and moral pressure, it is necessary to ensure the rights of the taxpayers in maximum detail and ensure that they feel secure in the examination process. In 2010, in the tax review process many additional regulations have been made to the existing regulations at the point of taxpayers rights. This development is observed to continue in the following process. In addition to being a requirement of the constitutional state, on behalf of the process of taxation health based on the results of the tax examination reports, all rights granted to taxpayers must be complied with at the preparation process. In the event of violations of these rules, it is possible for the taxpayers to determine that the taxation process is not lawful and they have rights to go to law. The practices of the following process of the tax inspection is as important as practices of tax review process. Also, the taxpayers has rights during the following process of tax review. In this context, 203 decisions of the Council of State has been examined until 2011. In addition, as it was related to the study, some past judgment decisions were also used. In summary, in the procedures that are established both during and after the examination, the right of the taxpayers to use their right to judicial application, to looking after for their violated rights, affects the use of legislative, executive and judicial functions. Especially, it is observed that in administrative practices are guided for the benefit of the taxpayer. However, there has been a limited amount of controversy over taxpayers' violation of their procedural rights. In this point opinion of the Council of state, only in terms of the effect of the taxation process will require the cancellation of the actual form deficiencies. Protection of a right as well as recognition is also very important. In this context, efforts should be made to ensure recognition and protection of taxpayer and Inspector rights and sanctions of rights violations.