Investigation of direct and indirect taxes covered by the effectiveness of tax audits and recommendations in Turkey

The concept of tax is defined as the public income that states receive from their citizens to finance public expenditures. In the Turkish Tax System, taxes are classified under two main headings as indirect and direct taxes. Examples of indirect taxes are value added tax, excise duty, special communication tax, customs duty, stamp duty and gambling tax. Direct taxes can be counted as income tax, corporate tax, inheritance and gift tax, property tax and motor vehicle tax. An effective tax audit is important in terms of obtaining the necessary revenue for the financing of the state's public expenditures, maintaining the public services without interruption, and ensuring the fair participation of each taxpayer in the financing of public expenditures. In summary, in the study; By explaining the concept of efficiency in tax auditing in Turkey, the factors that determine efficiency in tax auditing are included and the measures that can be taken to ensure efficiency are explained. In accordance with this purpose; Considering the direct and indirect tax weights within the central government tax revenues, and the results of tax inspections on the basis of tax type, based on the statistical data of the previous years obtained from the activity reports of the Ministry of Treasury and Finance, the issues that will increase the efficiency in tax auditing are emphasized. As a result, it has been argued that the weight of indirect taxes in tax revenues has a reducing effect on the effectiveness of tax auditing, the indirect tax burden on taxpayers should be alleviated and direct taxes should gain weight. In this context, a number of solution proposals are included in the situation of tax inspections on the basis of tax types, deterrence in the examinations, the function of the reconciliation institution, the sustainability of practices such as tax amnesty and tax base increase, and the organizational structure in the fiscal administration.