Tax audit perception of taxpayers: Sample of Uşak

States need financial sources in order to satisfy the public requirements. The most significant sources of finance that states need are taxes. Taxes are economic values that states collect from the people in the society and organizations according to their incomes outrightly and compulsorily in order to satisfy the needs of the state. Taxes in our country are on the principle of statement. For the correct calculation of taxes whether the statements by taxpayers are true or not is highly important. An effective tax provision is required in order to identify whether the statements are true or not. Tax audit is carried out by tax administration in order to identify whether the administration and taxpayers act according to tax law and prevent tax losses and evasion by providing the identified wrong practices. In this study it is aimed to present the importance of tax audit perceptions of taxpayers for their tax statements and research the behaviours of the taxpayers as a result of their tax audit perceptions. The data obtained from the questionnaire were analyzed using the SPSS 23.0 package program. In the analysis of the data, T test, Anova test and Cross Table analyzes were used together with various descriptive statistics. With these analyzes tax audit is not actively carried out, that the tax system is unfair and tax audits need to be increased has been achieved. Key Words: Tax, Audit, Tax Audit, Perception of Tax Audit.