The analysis of audits against to informal employment in Turkey: Ankara example

Unregistered employment has always posed a major challenge and never been satisfactorily addressed. As a result both academic and policy debates abound on how to craft and implement policies that combat this challenge. State policies that target unregistered employment have greatly differed depending on the period and the country. Yet, audit has always been a policy tool frequently adopted and as a matter of fact critical in combatting unregistered employment. This study aims to shed light on state audit undertaken to combat unregistered employment, analyzing the information that are collected during the audits, assessing the effectiveness of audits and finally proposing solutions to improve audits. This study is based on Social Security Auditor reports that have been undertaken in the province of Ankara after private individuals filed notifications and complaints. The study first reviews the relevant literature and then analyzes 100 audit reports. In the concluding section, the study proposes a number of solutions to improve the effectiveness of the audits.