Özet:

Taxes, as a result of the natural powers of sovereignty of states, sometimes the same and sometimes in cash received from the public values. States, tax receivables in the law of the measures is to minimize losses and leakages. These measures include in particular stage of assessment. Although tax assessment based on how much each statement on its own initiative, the administration, and there is supply assesment. Company management based on self-control, on its own initiative, the administration and the institution of tax investigation supply come to the fore the realization of the company management. Income tax asset to this institution and in the assurance of effective and ethical Works as well as play an important role protecting the rights of taxpayers. In this study, the Income Tax Law No. 6009 on the Amendment of Certain Laws and Decree Law enterprises, changes to tax review, taxpayer rights and the estabilishment in question by investigating the effect of general principles and benefits of the law will be declared on the ideas and suggestions.

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