Evaluation of tax inspections in terms of legal connection and tax revenues in the Turkish tax system

Tax has been one of the main sources of income of states throughout history and its importance has increased day by day. Such an important financial resource must be collected completely and fairly. Tax audit is one of the most important tools effective in preventing informality and collecting tax revenues on time. In tax systems such as the Turkish Tax System, which are based on declaration and where taxpayers declare their income themselves, it is essential to have an effective audit mechanism. Tax audit in Turkey is carried out by the "Vergi Denetim Kurulu" and the "Gelir İdaresi Başkanlığı" within the Ministry of Treasury and Finance. It contains numerical results regarding the audit activities of the tax administration between 2000 and 2023. And in the study, which discussed the effects of the changes experienced in these years on tax revenues, the situations and possible reasons for which tax auditing was not effective were also emphasized. In the study, tax audits, which are the most effective and comprehensive method of tax auditing, and the legal legislation regarding the tax audit process are discussed in detail. Numerical data determined specifically for tax audits and giving an idea about the effectiveness of tax audits were evaluated with tables and graphs. In the study, the data obtained within the framework of tax inspection activities were evaluated in terms of tax revenues and comparisons were made with OECD countries; It is explained how factors arising from the tax administration, taxpayers and social structure create changes on the effectiveness of tax auditing, and the necessary issues for an effective tax audit are suggested.