VERGİNİN TARHI ve TÜRLERİ
ASSESSMENT AND TYPES OF TAX

Summary/Abstract: For taxation to be healthy in tax law, it is essential for taxpayers to act honestly in tax paying. However, the general perception of the society in this way, individual interests coming before the public interests and the tendency to evade taxes prevent this honesty. As such, the ways of inspection by the tax administration comes to fore. Tax assessment: These are the pile administrative procedures that calculate the tax payable and determine the amount to be calculated by the tax office. Although the declaration-based assessment method has been adopted in the Turkish Tax System, in terms of the tax assessment procedure, complementary and ex officio assessment methods are also used extensively as supplementary methods. Other methods of assessment (Assessment over lump sum, by administration, based on correction and on records) are applied less when compared to these methods. In this study, the concept of assessment and its legal content, transactions in tax assessment, types of assessment, components, comparison with other tax procedures, addressee and delay hike, application of delay interest, timeout issues will be examined in the light of relevant Council of State decisions.

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