Abstract:

It is conferred that a taxation process based predominantly on documentation, recording and declaration is adopted in the tax laws constituting the Turkish tax system. Since the amount of tax to be paid is determined by the taxpayer himself, it has become a necessity to audit whether the taxpayer declarations are true and accurate. In this framework, the most significant authority and legal opportunity granted to the tax administration in order to audit the accuracy of taxpayer declarations has been tax inspection. Tax inspection, an act conducted by the administration before the taxpayer, is a preliminary act in terms of administrative acts theory. With the tax inspection, preparation acts are made for the tax imposition and the tax penalty, which is the main administrative act. Therefore, the procedures and principles that the administration has to comply with while conducting a tax inspection are regulated in detail in the Tax Procedure Law No. 213. Failure to comply with these procedures and principles, qualified as a taxpayer right, may render the tax imposition and tax penalty transactions considered the main administrative act, legally invalidated. Significant amendments were made in the tax inspection procedure with the Law No. 7338. One of these amendments has been "the transition from the principle of conducting the tax inspection at the workplace to the principle of conducting it at the office". In this study, the reasons and results of the mentioned procedural amendments have been addressed.

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