Analysis of tax audit performance in Turkey by TOPSIS method: 2000-2021 period

In order to ensure continuity in the collection of taxes, one of the most important income sources of the state, tax audit performance and efficiency must be at high levels. The aim of the study is to increase the efficiency in the audit by examining the efficiency problems in tax audit and to reveal the adequacy of the audits by measuring the performance of the tax audits that took place between 2000-2021. Tax audit mechanisms in selected countries (USA, Canada, France, England, Italy, Germany) were examined and compared with tax audits in Turkey. In the measurement of tax audit performance, the evaluation was made and analyzed with the performance criteria determined by using the TOPSIS method, which is one of the multi-criteria decision-making methods. In determining the performance criteria, the performance criteria of the Revenue Administration and the Tax Inspection Board and the performance criteria used in previous studies were used. The year with the highest audit performance is 2015, and the year with the lowest is 2019. With the establishment of the Revenue Administration in 2005 and the establishment of the Tax Inspection Board in 2011, the audit performance was affected positively, albeit for a short time, but fluctuations were detected in the remaining periods.