Structure and emphasis of tax audit for prevention of i̇nformal economy in Turkey

The most important source of income needed to finance public expenditures is taxes. Tax revenues, which have an important place among budget revenues, are transferred to the treasury in a complete, accurate and timely manner, provides public expenditures and fiscal policies to be realized. Especially from the second half of the 20th century, informal economy became one of the main problems in almost all countries. In addition to financial and economic problems, the informal economy has negative effects on social, communal and legal aspects. Tax audit is one of the most effective tools used to fight against the informal economy and to identify the tax losses and leaks as well as the activities that have been excluded. Therefore, it is necessary to determine and eliminate the factors that adversely affect the efficiency of the tax audit institution for its efficient operation. In this study; informal economy characteristics, causes, types and dealt with the effects and have examined the structure and role of the tax audit system in the fight against to informal economy in Turkey. In the fight against the informal economy, the problems arising from the tax and audit system are examined in general terms and solutions are given.