@article{2017,title={TAX EXAMİNATİON WİTH LEGAL STRUCTURE AND ITS IMPACT ON TAX LOSSES AND FUGİTİVES},abstractNode={The fact that the taxation of the income source tax is based on the declaration principle reveals the need for the tax authorities to investigate and determine the correctness of the taxes declared by the taxpayers. The general tendency of taxpayers is to keep the tax amounts at the lowest level whereas the tax administration tends to maximize the tax amount. Therefore, the tax administration checks that the taxpayer's tax transactions are not in line with reality. When it comes to tax audit, the first one that comes to mind is the tax audit. Tax assessments, which have an important place in the prevention of tax losses and fugitives in Turkey, are regulated in the Tax Procedural Code No 213. The purpose of this study is to examine the tax examination organized in the Law on Tax Procedures with the legal dimension and to evaluate the effect of the tax examination on tax losses and fugitives in Turkey and make various suggestions.},author={Emine KOBAN-- Tayfun ERCAN},year={2017},journal={The Journal of Social Sciences}}