An Applied Research On Determination And Accounting Of Factors Leading Tax Disputes

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