Öz Tax control and assessment is one of the most important stages in measuring the enforcement and economic consequences of a tax system. This process aims to provide effectiveness of control in a tax system where tax evaders lower the total tax revenues. In Turkey as in other countries all these tax control and assessment operators are carried out on the basis of tax obligations and oriented towards the tax receivables and tax revenue objectives of the current year. Along these process, the enforcements in the tax low emerges as the major determinant of the relation between tax subject and tax obligation