ENSURING EFFICIENCY IN TAX AUDIT: TURKEY AS A CASE STUDY

Abstract

It is obvious that the tax, which is the income obtained by the state based on its sovereign power, is
important in terms of financing public expenditures in developing countries. However, the
efficiency of the tax audit, which we come across while investigating the compliance of the tax in
question with the necessary legal regulations, is equally important. In this study, tax audit in our
country, the effectiveness and efficiency of recent changes in the tax audit, and tax audit performed
in other countries will be evaluated by comparison.