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

Vergi Denetiminde Risk Analizinin Yeri: Bazı Ülke Uygulamaları ve Türkiye İçin Bir Değerlendirme

Abstract

Bilgi teknolojilerinin ve risk analizinin kullanımı, tüm alanlarda olduğu gibi, vergi denetiminde de önemli bir konuma gelmiştir. Kullanılan sistemler ise birçok yönden değişiklik göstermektedir ve bu sebeple karşılaştırmalı çalışmaların yapılması, en iyi uygulamaların değerlendirilerek, sonuçlara etkilerinin araştırılması gerekmektedir. Bu çalışmada Avusturalya, Birleşik Krallık, Avusturya ve ABD’deki risk analizi sistemlerinin gelişimi araştırılmış ve bunun vergi denetiminde etkinliği sağlamadaki yeri ortaya konmaya çalışılmıştır. Böylece risk analizine dayalı vergi denetiminin son durumu incelenerek; ülkemiz için bazı tespitler yapılmıştır. Önceleri vergi denetiminde etkinliği sağlamak için kullanılmaya başlanan risk analizi, günümüzde bu amacını geliştirerek vergi uyumunu artırmaya yoğunlaşmıştır. Söz konusu amacın ülkemizde de ön planda olması için genel olarak risk alanlarının açıklanmasına, mükelleflerin bilgilendirilmesine ve büyük mükelleflerle işbirlikçi uyum modelinin kurulmasına ihtiyaç vardır.

Keywords

• Vergi Denetimi,Risk Analizi,Vergi Denetiminin Etkinliği

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