AUDIT AND INFORMATION WAYS OF TAX ADMINISTRATION

Abstract

Society is a concept that emerges when people live together by following the rules of law on common interest. It is natural for people living together in a society to have common needs in terms of their social characteristics as well as the presence of personal needs. It is possible to meet the public expenses made to meet these needs, which are called public needs, by using some income items. With this nature, tax is one of the important sources of income obtained by the state to cover public expenses. The tax administration has to determine the complete and timely obtaining of the tax receivable. In this regard, it is possible to determine that the tax is collected on time and completely by auditing the tax. The purpose of the tax audit is to check whether the tax administration is working in accordance with the legal provisions and to determine whether the taxpayers' declarations and declarations are correct. As in other tax systems, the taxpayer's declaration is taken into account in taxation in the Turkish tax system. The fact that the tax administration has revealed the real information in cases where the taxpayer should act in a complete and timely manner under natural conditions ensures that the taxation is carried out in a healthy way. For this purpose, the tax administration has the possibility of tax accuracy by means of polling, tax examination, searching and collecting information. While searching and collecting information from these opportunities are within the scope of the ways of obtaining information, polling and tax inspection are expressed as inspection ways. Both the ways of control and the ways of obtaining information are interconnected. Polling is a way of auditing, which enables the tax administration to reveal formal issues related to taxation without knowledge. Tax inspection is the name given to the detailed investigation of the written information that forms the basis of taxpayer declarations. Search is a way of obtaining information obtained from different sources in order to determine the correctness of the information declared by the taxpayer, while the taxpayers who are notified about them are called research activities in places such as the house and workplace of the taxpayer or others. In this study, the ways of auditing and obtaining information of the tax administration are handled through the explanation of these concepts.