Book keeping charge of tax payers (evaluation in the context of tax regulations and Turkish commercial act)

Commercial life and connections were came true mostly about the commercial paper and notebooks. Keep books, which means to chain the information about economic events and treatments, is a debriefing tool for taxpayer and the government. And it is also a control tool for the government. It is very important to chain the archives on books for taking the revenue of taxes and prove the revenue and expenses. In this regard, the taxpayers should know and obey the regulation?s rules. Otherwise, they will have to bear the results of disobeying the keep book charge. To consider the books and the registrations in these books, which are very important for taxation and judgment in point of tax law and also important for the commercial relationships and trials among the trader in point of mercantile law, the charge of the keep book must observed with obeying the legal rules which are related wise and substance. In this study, firstly the general sums of the charge of book keeping has been examined. Later, the rules of the charge has been under debated. And eventually the situations and results of anomaly to bookkeeping charge has been pointed out.