The efficiency problem in tax audit in Turkey: An analysis in the context of European Union and OECD member states

Taxes are more important than other public incomes, because of the fact that they are the main funding source of public services. Therefore, the tax revenues must be collected on time and correctly. Tax audit provides that determination of tax income that is evaded from the state by taxpayers, and keeping of the taxpayers, who are not fulfill the obligations according to tax legislation, on the right side of the laws by way of implemented sanctions that are as a result of audit for taxpayers. The more tax audit is implemented effectively, the more tax system will be successfully. Efficiency in tax audit requires that minimizing of the cost of tax collection, and providing a quality service. Although it is not possible to measure the efficiency in the tax audit in fully, some parameters are used for this purpose. When ones of the parameters, which are audit rate, tax collection cost and informal economy as a result of efficiency in audit, are considered, it is reached that the year 2013 is the most effective in terms of tax audit between 2011 and 2017. It is possible to summarize the main factors, which are effective in efficiency of tax audit, are administrative structuring, number of supervisory staff, using of automation, deterrence of tax penalties, agreement institution, tax amnesties and tax morality. The determinants of efficiency in tax audit do not arise from only these factors. Aforementioned factors represent common accepted factors in the literature. Efficiency of tax audit in Turkey compares with other countries via obtained informations from OECD and the other international organizations. Key Words: Tax Audit, Efficieny, European Union, OECD