COMPRASION OF TAX AUDIT PRACTICES IN TURKEY AND THE UNITED STATES OF AMERICA

Trakya Üniversitesi Sosyal Bilimler Dergisi

Fatih Çavdar¹ 

[1] Trakya University;

关键词: tax audit;    turkey;    usa.;   

DOI  :  10.26468/trakyasobed.452076

来源: DOAJ

【 摘 要 】

Taxes are one of the most important revenue sources of the states. Tax can be defined as the unrequited and legal economic values which the state collects from the natural and legal persons, on the basis of the sovereign right of the state, with an aim to meet the public needs. Due to its unrequited feature of the taxes, some taxpayers may tend not to declare part or all of their income. According to the principle of statement, which forms the basis of modern tax systems, the taxpayers declare their taxable incomes themselves. At this point, it is necessary to supervise the taxpayers’ declarations so that the tax collection can be done in full and timely manner. Tax audit involves the activities regularly carried out by the state in order to identify whether the taxpayers fully perform their tax duties. In this regard, by covering the general information about the tax audit application in Turkey and in the USA, the practices of the given countries about the aforementioned topic has been interrogated. The aim of this study is to examine the concept of tax audit theoretically and to reveal the different and similar aspects of the tax audit practices in Turkey and in the USA

【 授权许可】

Unknown