Analysis and policy recommendations regarding tax audits arising from forged or misleading documents

This study examines the phenomenon of issuing or using forged or misleading documents (SMİYB) within the Turkish tax system from legal, administrative, and socio-economic perspectives. The main purpose of the research is to demonstrate that these acts are not merely individual tax evasion behaviors but represent a multidimensional problem of tax noncompliance driven by structural and behavioral factors. The first chapter analyzes the concept and legal nature of documents, as well as the relevant provisions of the Tax Procedure Law. The second chapter discusses the effects of such acts on different types of taxes, applicable criminal sanctions, e-transformation practices, and the extent of public loss. The third chapter employs a qualitative research method, analyzing interviews conducted with tax inspectors, certified public accountants, and taxpayers. Research findings reveal that the SMİYB phenomenon persists within a cyclical "demand–supply–audit" triangle: • Demand side (taxpayers): High tax burdens, competition, and liquidity pressures drive document demand, reinforced by a perception of low detection and penalty risk. • Supply side (shell companies and certain practitioners): Organized and adaptive production mechanisms create structures that hinder traceability and facilitate document circulation. • Audit side (inspectors and institutions): Delayed and reactive inspections, authority and data limitations, and procedural pressures weaken intent analysis, leading to low deterrence and the reproduction of the cycle. The study concludes that SMİYB behavior is fueled by high tax rates, insufficient deterrence, lack of inter-institutional coordination, professional ethical weaknesses, and low taxpayer awareness. To improve audit effectiveness and reduce public losses, the study proposes a risk-based audit approach, enhanced judicial–administrative cooperation, strengthened digital monitoring infrastructure, and greater taxpayer awareness initiatives. In conclusion, the issuance and use of SMİYB constitute a major structural problem that undermines both tax revenues and confidence in the fiscal system. The holistic policy framework proposed in this study provides a strategic roadmap to enhance tax compliance and audit efficiency in Turkey.