Abstract :
The aim of this study is to analyze the phenomenon of “Widespread and Intensive Tax Audit” in Turkey within legal context and in the lights of court decisions, of executive actions. In the literature, we face the tax audit as a phenomenon that covers inspection, widespread and intensive tax audit, tax examination and exploration. In our Procedural Tax Law, there is no topic as “Tax Audit” or “Procedures for Audit of Taxpayer by Tax Authority”. This issue had been handled under four topics in the Law which are “Tax examination”, “Inspection”, “Exploration” and “Information Gathering”. However, the notion of “Countrywide and Intense Tax Audit” hadn’t been identified throughout the Law. This type of audit, had been arranged under the “Inspection” topic as an extra authorization given to staff that had the power to tax audit. Via this adjustment that had been brought in 1985, taxpayers had being audited primarily on their task to compliance to the document schema, to fill account book, to hang the obligation of tax signboard to the wall, and to use cash registry. This study evaluates the complications seen during these audits in the applications of tax administration and judicial decisions; and makes some suggestions as solutions.
