Title of the thesis: structural and methodological analysis of Turkish tax audit organizations in the perspective of the contingency approach

Despite numerous investigations in the financial literature, tax audit organizations have not been searched and understood to date; the study aims to fill this important gap in the literature. In order to build the theoretical background, the first part of the study focused on the organizational structure and the internal factors affecting the organizational structure. Next, five different organizational structures defined by Mintzberg typology were described. The contingency approach considers organizations as an open system; according to the approach, each organization operates under its own unique conditions. In the second part, contingency factors of environment, technology and purpose were challenged in terms of the contingency approach. We explained the environmental conditions of the organization with two hypotheses. Information technologies are the basic technologies that affect tax audit organizations. The effects of information technology on the organization were challenged in detail. The purpose of this hypothesis is to state the situational factor as an obstacle to other situational factors. According to the hypothesis, in developing countries that have not completed their economic development, the purpose of tax audit organizations is uncertain. The interviews we conducted in tax administration are the main source of information in the second part. In the third part, Turkish tax audit organizations were presented as a whole. In this part, we primarily put Revenue Administration and Tax Inspection Board in the center, representing two bases of the Turkish tax administration. Using the interviews we conducted in the tax administration, we separated the audit units from the other units in the complex organizational chart of the administration. We analyzed the audit units we identified in detail both structurally and methodogically. Then, we completed the study by challenging the professional qualifications in these units.