Place of Risk Analysis in Tax Audit: Some Country Practices and an Evaluation for Turkey

Abstract

The use of information technologies and risk analysis have become an important position in tax audit, as in all fields. Systems used in this area, are different in many ways and for this reason, making comparative study, evaluating best practices and its effects to results should be examined. In this study, development of risk analysis systems in Australia, United Kingdom, Austria, the USA and their place ensuring effectiveness of tax audit was investigated. Thus, some findings were made for Turkey with help of examining the current status of tax audits based on risk analysis. In the past, risk analysis was used for providing effectiveness of tax audit, but today the purpose has evolved to focus increasing tax compliance. For realization of this purpose in Turkey, disclosure of risk areas in general, informing taxpayers and establishment of cooperative compliance model with large business is needed.

Keywords

• Tax Audit
• Risk Analysis
• Effective-ness of Tax Audit