The Applicability of the Risk Analysis System in Tax Audit Effectiveness (A Sample Application on Gaziantep Carpet Sector)

Abstract

Tax audit which is an undeniable part of the correct collection of taxes covering a significant portion of public expenditure is increasingly important in our tax where the basis of the declaration is valid. The necessity of tax audit to be effective is accepted by everyone without a doubt, but the issue of efficiency in tax audit has always been a problem. The effectiveness of tax audit is increasingly important in terms of the fiscal policy of the country and therefore of general economic policy. Various options have been put forward on ways to improve the efficiency of tax audit. One of these options is the risk analysis method. Risk analysis is an activity in which taxpayer's activities are analyzed in terms of groups and sectors through the risk analysis system which is formed by collecting all kind of information data and statistics and it is the activity to identify risk areas in this way. In this sense this study addresses a sample application of the risk analysis system for the Gaziantep Carpet Sector.

Keywords

• Tax Audit
• Tax Risk Analysis
• Effectiveness Of Tax Audit
• Taxation