Abstract:

Tax reform efforts launced before 1950 in our country is still incomplete. Because a number of changes to tax laws which are simple, superficial and away from content is presented such as a reform. Since those changes is not able to manage to achieve fiscal transformation, reform efforts in taxation could not be also finalized. At this point, the tax base narrowed and taxation practices forcing the legality of the tax undertaken. In fact, tax reform efforts, as a result, transformed to the structure perceived as a deform.There are socio-political, socioeconomic and socio-cultural dimensions of the tax reforms not realized up to now.For a radical tax reform, the fundamental changes must be made towards a comprehensive and essence in the tax procedural law and the tax system

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