Anadolu Bil Meslek Yüksekokulu Dergisi

Yazarlar: Tevfik ERCÜMENT İSTEMİ, Şule KOCAYILMAZ

Konular:-

Anahtar Kelimeler:Tax,Auidit,Taxvasion

Özet: Sumuggling is not a newissue in the literature, it is coming from past to present. How ever the concept of sumuggling and humanactions which are subject to the crime change and increase by changing living conditions and technological developments. Development in the national economy cause to increase thet axevasion and accordingly a shift in the types of crime. Forth esereasons, thet he sis focussed on the actions and operations whic hare create dcrime of taxe vasion in today’stax laws. However, tax subject has always posed a problem between the tax payer and the tax administration. Because, thet axpayers generally want to keep the amount of tax, which they will pay, at the lowest level, but the tax administration wants to keep the a mount of tax, which they will collect, at the highest level. Including our country, many modern countries has prefered the system of the principle of statement from the taxfıeld. In the system of the principle of statement; taxes, which will be paid by the tax payers, are declared by the tax payer him/her self. However, receiving of the tax by the government compulsorily and with out provision maycause the tax payers to commit a tax crime, sometimes by basing on the legal grounds and sometimes by going out of the legal grounds. And sometimes, tax payers maymake a false decleration because they can not understand the tax laws adequately. Consequently; an active tax control is inevitable in the tax systems which based on principle of statement.

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