The role of the electronic tax audit in order to reduce the tax evasion tendency and a survey

Through the implementation of taxation transactions on the electronic platform, the tax auditings on electronic platform have been an obligation as well. Especially, the establishment of electronic tax system has provided the oppotunity of audit via electronic applications to tax auditor units in order to research whether notification forms and tax statements of taxpayer are true or not.Taxpayers? notification forms and tax statements were taken on-line by Revenue Administration on electronic tax system which based on internet, and collected in a database. In addition, declarations that were taken from other institution are obtainted on-line as well, and in the same way, they are uploaded to central database. Formed databases and other databases from the other govermental organizations are put on a electronic audit via application softwares, and wrong transactions in taxation would be recognised, and taxpayers would be grouped in accordance with risk factor. After the alalysing result of the risk, tax payers would be taken to tax invertigation, if necessary.In this study, the role of the electronic tax audit to reduce the tax evasion tendencies of taxpayers has been researched with survey method. In this context, literature research related to tax audit has been made in the first section of the study, and the informations about the applications of electronic tax system and electronic tax audit have been collected. And then in the thirth and last section, the datas, optainted from the survey, made onto taxpayers of Pamukkale Tax Management, in order to realise efficiency of electronic tax audit and the role of electronic tax auditing to reduse tax evasion tendencies of tax payers, have analysed and interpreted.Key Words: Tax Audit, Taxpayer, Tax Evasion Tendency, Revenue Administraion, Electronic Tax System, Electronic Tax Audit, Internet Tax Management, E-Document, E-Declaration, E-Invoice, E-Revenue, Electronic Auditing