Evaluation of Efficiency in Turkish Tax Audit System after Structural Reform via Window Analysis

Year 2024, Volume: 19 Issue: 3, 983 - 1001

Hamza Doğan

Abstract

This study evaluates the efficiency of the tax audit system in Türkiye after the structural reform using window analysis. The efficiency level of the system from 2011 to 2022 is calculated with input variables (number of audit staff and active taxpayers) and output variables (number of taxpayers audited and collection/accrual ratio). The results show that the system was efficient in 2011-2015 but declined in 2016-2022. Despite more audit personnel, the collection/accrual ratio did not improve. The study suggests ways to increase the system’s efficiency and provides insights for future research.

Keywords

Efficiency Analysis, Window Analysis, Tax Audit System, Structural Reform

Yapısal Reform Sonrası Türk Vergi Denetim Sisteminde Etkinliğin Pencere Analizi ile Değerlendirilmesi

Abstract

Bu çalışma, pencere analizi kullanarak yapısal reform sonrasında Türkiye'deki vergi denetim sisteminin etkinliğini değerlendirmektedir. Sistemin 2011-2022 yılları arasındaki etkinlik düzeyi, girdi değişkenleri (denetim personeli ve aktif mükellef sayısı) ve çıktı değişkenleri (denetlenen mükellef sayısı ve tahsilat/tahakkuk oranı) ile hesaplanmıştır. Sonuçlar, sistemin 2011-2015 döneminde etkin olduğunu, ancak etkinliğin 2016-2022 döneminde azaldığını göstermektedir. Daha fazla denetim personeline rağmen tahsilat/tahakkuk oranı iyileşmemiştir. Çalışma, sistemin etkinliğini artırmanın yollarını önermekte ve gelecekteki araştırmalar için iç görüler sağlamaktadır.

Keywords

Etkinlik Analizi, Pencere Analizi, Vergi Denetim Sistemi, Yapısal Reform

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