Efficiency in tax auditing: Evidence from Şırnak province

Tax inspections are of great importance in order to prevent the collection of taxes, losses and which are the main financial instruments of the countries. The declaration which is valid in contemporary tax systems further increases the importance of tax audit. The effectiveness of tax assessments depends on the effectiveness of the loss and leakage prevention ratings. Unless an effective tax audit is carried out, tax losses and will not be prevented. The aim of this study is to present the solution proposals of Sirnak Province, which is thought to be lacking in taxation, by determining thoughts and opinions about efficiency in tax audit. In the study, firstly, conceptual framework of tax and audit, tax audit, characteristics and varieties and efficiency of tax audit are examined. Then, we continue to the research section and a questionnaire was applied to determine the opinions and suggestions about the efficiency of Sirnak people in tax audit. Analyzes of the questionnaires were made with the help of SPSS package program.