Özet:

One of the most important sources of income in the country is taxes. The tax can be defined as the economic values it receives from real and legal persons, using the power of sovereignty in order to meet the public needs of the state, and on the basis of law. Because the taxes are unpaid, some contractors may tend to declare part or all of their income. In the essence of the declaration that forms the foundation of modern tax systems, the contractors declare their income subject to tax themselves. In this point, it is necessary to verify the claims of the contractor in order to be able to perform the tax collection in full and timely manner. Tax inspection includes regular activities carried out by the state in order to determine whether the taxpayers fulfill their tax duties in full. In this context, referring to the general information on tax control practices in Turkey and the United States, the practices of the countries concerned in this regard have been examined. The aim of the study is to reveal the different and similar aspects of tax control practices in Turkey and the United States, by theoretically addressing the tax control agency.