A comparative study has been carried out in our scientific work regarding the ways of supervising the tax payers in the Turkish and French legal systems. Firstly the ways of supervising the tax payers in French Law were discussed and then the information about the Turkish Legal System regarding the subject was given. In the following sections of the study, the problems encountered in the supervision of the tax payers in Turkish Law were discussed, judicial decisions were examined from a critical point of view and some basic institutions and applications were given. In some cases, which are considered important in this context, detailed information is given by taking advantage of judicial decisions and original proposals have been introduced.
Dans cette étude scientifique on a fait un résumé comparatif des règles régissant le contrôle du contribuable dans les systèmes de Droit Fiscal en Turquie et en France. Aussi on a fait une étude détaillée sur les méthodes de contrôle fiscal en Droit Turc et on a cherché des solutions aux problèmes fondamentaux dans les opérations de contrôle et d’investigation fiscale.