Özet:

Purpose- In this study the causes, effects and suggested solutions for the taxpayers' tendency to use fake documentation is covered. This study investigates why taxpayers use fake documents, what benefits the taxpayers gain and the effects of the use of counterfeit documents on the Turkish economy and public administration. Methodology - The existing literature (legislation, books, articles, thesis studies, judicial decisions, etc.) were compiled to gain ideas about the reasons of the tendency to use fake documents by taxpayers. Hemce, a questinaire is applied to CPAs, tax auditors and accountants. Findings- The investigation revealed that a significant time and effort have been spent by tax administration to deal with the problem and the current tax audits cannot produce an effective solution. Besides, the taxpayers show a stronger incentive to use fake documents when the economic conditions tend to go bad. Conclusion- The results of the survey suggested that social media may be applied to reach out the taxpayers, tax auditing may be tighten, harsh penalties could be applied, voluntary compliance may be encouraged by tax administration. It is concluded that the transactions of taxpayers should be audited more frequently with polls.

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