Abstract:

Nowadays, all the states do public services so as to meet the social needs thus; they require a certain income for financing of these services. The most important financing source of income provided by the states is the taxes. The states will guarantee this source of income which is extremely important for them, and they are tending to ensure the tax compliance, tax control elements with the help of tax investigations. Tax review investigators are carrying out their tasks within the framework of the legislation authorizing of their own while they undertake a number of responsibilities by means of their duties and authority. Tax reviews which have been done by several tax control elements within their authorization, it can be seen that the violation of the rights of taxpayers' legislation. This article tries to find out the question for the material and moral damage arising from the provisions contained in the constitution, and as a result of judicial decisions on whom and how should be compensated.

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