The vertical audit method to struggle with informal economy

Informal economy is defined to invisible economic activities in Gross NationalProduct. İnformal economic activities have got some properties. For instance, not moralactivities, cash activities and not evaluate activities. Half registered economic activities,illegal economic activities and never registered economic activities are elements ofinformal economy. Half registered economic activities are very important forgovernment because in this group activities are happened by registered economicactivities.Informal economic activities are happened by some reasons. For instance,financial problems, economic problems and political problems. Audit efficiency isimportant to struggle informal economy. Structure of effective tax auditing andaccompany citizen coincious prevent informal economy. In addition existingexemptions and exceptions must be again taked into consideration.Finally, financial revision, efficient audit system and to be constituted to taxshipconscious are important things have to do.Key Words: Informal Economy, Audit, Citizenship, Exemption, Exception,Vertical Audit.