The Reasons of tax loss and evasion and the role of inspection in preventing these

SUMMARY Keywords: Accounting control, Tax loss and leakage, Tax, Unregistered economy In the last twenty years of The Turkish Economy; the experiencing inflation, budget deficits and income-expense instabilities indicates that Turkish Public Finance is under an undisciplined financial problem. For Turkey, to take part among the developed countries and to reach to the level of a welfare society, it is essential to eliminate the instability that affects Turkey and to get the economic stability as soon as possible in the short period. For obtaining the economic stability, firstly public deficits must be terminated. The most reliable way of eradicating the deficits having mentioned is to increase the tax incomes. The most important reason of not reaching the desired level of tax incomes and not profiting from the existing tax potentials is tax losses and leakages. The existence of tax losses and leakages reaching large scales is a universal phenomenon which can be seen everywhere that includes taxation. This causes great problems not only in country's economy but also in social, psychological and political structure of the country. Leaning to sovereignity, taxing and collecting taxes, in broad sense establishing tax regime, tax losses and leakages force the state make some protecting arrangements. Struggling against tax loss and leakage requires an effective accounting control mechanism. Because Turkish tax system is based on taxpayers' announcement. The success of this system depending upon taxpayers and trusting in individuals is based on an effectively working and a one side-ordered accounting control system that is constituted in the economy. As for the existence of a good accounting control system lessens the tax loss and leakage to a great degree. In this thesis, it is concentrated on conscious taxpayer, an effective taxation management and having a good tax law and the necessity of benefiting from the accounting control for preventing the tax losses.