Effectiveness of tax audit in fighting the informal economy: A research on tax inspectors

Informal economy, which is defined as not keeping records related to economic activities despite the fact that it has virtually taken place, is all kinds of economic transactions and activities outside the control of public administrations. Today, the informal economy, which is one of the important problems of states, emerges as a complex and multifaceted phenomenon in terms of its causes, consequences and methods of struggle. The aim of this study is to reveal the effectiveness of tax auditing in the fight against the informal economy, identify the problems and offer solutions. For this purpose, a survey was conducted with 386 Tax Inspectors working in The Tax Inspection Board. Survey data were analyzed with the SPSS statistical program. When the findings obtained as a result of the analysis are examined, it is concluded that there is a statistically positive and significant relationship between the view on the informal economy and the view on tax audit. In addition, it was concluded that the view of the informal economy and the tax audit did not differ according to the gender, age, education level and professional experience of the participants.