Türk vergi sisteminde elektronik vergi denetimi

This thesis examines the digital transformation of tax auditing in Türkiye through a holistic perspective encompassing its legal foundations, institutional structure, and technological applications. The primary objective of the study is to analyze the electronic tax audit infrastructure established by the Tax Inspection Board (VDK) and to evaluate the end-to-end electronic audit system that has transformed the tax audit process into a fully digital environment. Within this framework, the institutional architecture of electronic auditing, its operational mechanisms, and its role across different stages of the audit process are systematically presented. The research is based on a qualitative analysis of tax legislation, an examination of institutional practices, and application-oriented technical contributions. In line with the provisions of the Tax Procedure Law that enable electronic bookkeeping and documentation, integrated systems such as VDK-BIS, VEDAS, E-VİZ, e-Minute, KURGAN, and the Report Automation System have made it possible for all stages of tax auditing to be conducted electronically. This infrastructure has transformed audit processes into a more traceable, standardized, and data-driven structure. Beyond institutional system analysis, the thesis also offers an original applied contribution developed within the scope of the Justitia Project. In this context, an electronic document viewer software was transformed into a functional audit and analysis program through the integration of audit data analytics, statistical tests, anomaly detection analyses, machine learning–supported methods, and graph-based relationship analysis. This implementation demonstrates that electronic audit techniques are applicable not only at the level of central tax administration but also for small and medium-sized enterprises and private-sector auditors. The findings indicate that tax auditing in Türkiye has evolved from a traditional, retrospective, document-based structure toward a current, analytical, and risk-oriented audit approach. When compared with the OECD Tax Administration 3.0 approach, the IMF VITARA framework, and Standard Audit File for Tax (SAF-T) implementations, Türkiye's electronic tax audit infrastructure is assessed to have achieved a notably advanced level of development. Keywords: Electronic Tax Auditing, Digital Audit Systems, Audit Data Analytics, Artificial Intelligence–Assisted Auditing, Continuous Auditing and Continuous Monitoring