期刊名称：Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1302-504X
电子版ISSN：2147-7973
出版年度：2019
卷号：34
期号：1
DOI：10.24988/ije.2019341771
语种：English
出版社：Dokuz Eylül University
摘要：Tax audit is an audit practice which is generally applied on taxpayer’s accounting books, records and documents. In order to summarize detections found out by tax audit, tax inspectors prepare tax audit reports. However, detections summarized in tax audit reports may cause tax disputes. The aim of this study is to determine the causes of tax disputes on tax audit reports and assess how these should be corrected according to generally accepted accounting principles. Theoretical discussions and research findings indicate that causes of tax disputes and their correction entries vary depending on taxpayer’s transactions.
其他摘要：Vergi incelemesi, genel itibariyle mükellefin defter, kayıt ve belgeleri üzerinde gerçekleştirilen bir denetim uygulamasıdır. Vergi incelemesinde tespit ve tenkit edilen hususlar, inceleme sonunda düzenlenen vergi inceleme raporları ile sunulmaktadır. Ver
