Problems arising in tax audits and its solutions (İzmir province application)

Tax is one of the most important revenue sources of a state. Taxes must be collected at the right time in terms of performing public services and carrying out some state policies. It is needed that a tax audit system must be free of problems in order that state performs public services. Therefore, to solve problems in tax audit system is of great importance in the sense of providing continuity of state revenues and carrying out state policies. Some reforms made within the scope of the law no 6009 adopted in 2010 because of reforms so that problems of tax audit system solve. Institutions auditing were united under a single roof owing to the fact that Statutory Decree no. 646 adopted in 2011. To what extent relevant changes are successful is the aim of the thesis. For this purpose, it is made survey to tax payers and tax professionals. Ten different statements were showed to two groups in question and were asked to them that they whether agree with the statement or not. Data obtained were analyzed methods of frequency, cross-tables and bivariate correlation coefficient. It follows obtained results from that transparency of tax audit system has increased but effectiveness of system in question has decreased within the scope of the reforms made by the law no 6009 and Statutory Decree no. 646. Besides, we can infer from one-on-one meeting with tax payers and tax professionals that there has been some progress in tax payer rights because of relevant reforms. The problems of old tax audit system have solved due to reforms in question. But, new problems have arisen because some points have ignored in the new system.