The efficiency of the informal economy and revenue administration in Turkey

Informal economy is an important phenomenon that threatens both developed and underdeveloped countries economically and financially. Since it is not possible to completely eradicate this phenomenon, it has been emphasized by the researchers that some measures should be taken to reduce its size. The task of combating the informal economy in our country is the responsibility of the Revenue Administration. As a result of the changing social and economic factors, the revenue administration remained insufficient with its current structure in order to serve the taxpayers showing an increasing trend. For this reason, structural reform studies were carried out in order to improve the revenue administration structure and to eliminate these deficiencies, and automation projects were implemented as a result of these studies. The aim of this study is to examine the informal economy problematic, especially in developing countries, and to determine by examining which policies and practices are implemented by the tax office practices in solving the problems caused by the informal economy, and whether the studies are effective in reducing the rate of the informal economy. Key Concepts: Informal Economy, Revenue Administration, Electronic Applications