The effectiveness of tax audit in the fight against the unregistered economy: A research on TRA 2 region's real estate employees

The main objective of this study is to determine the perceptions of treasury (defterdarlık) employees working in the TRA2 region (Ağrı, Ardahan, Iğdır, and Kars) regarding the effectiveness of tax auditing in reducing the informal economy, and to examine the impact of perceptions toward tax auditing on perceptions of reducing the informal economy. In line with this main objective, the study also aims to analyze the effects of employees' professional experience, job titles, and other demographic characteristics on these perceptions, and to develop recommendations for more effective audit strategies in combating the informal economy based on the findings obtained. The research data were collected through a survey administered to 191 Revenue Experts and Accounting Experts working in the TRA2 region and were analyzed using the SPSS 27 statistical software package. Descriptive statistics were employed along with reliability, correlation, regression, and variance analyses. The analyses indicate a statistically significant and positive relationship between perceptions of tax auditing and perceptions of reducing the informal economy. The regression results also support this relationship. Accordingly, the perception of greater effectiveness in tax auditing has a significant and positive effect on the perception that the informal economy can be reduced. In this context, it can be stated that an increase in perceived audit effectiveness strengthens attitudinal evaluations regarding the fight against the informal economy.