The effect of the establishment of the Turkish Tax Inspection Board on the relationship between tax audit and collection

The tax, which is the main source of income of the public in the countries where the market economy is valid, is becoming more important as of era. This situation highlights tax audit and collection within the framework of tax administration. The last radical change in tax audit in our country was realized with the establishment of Tax Inspection Board in year 2011. With the study; it's aimed to investigate the quantitative effect of the change in tax audit on the relationship between tax audit and collection through a wide perspective. In this context, as between the years 2000-2018 the 19-year series data of the tax audit administration and revenue administration were analyzed comparatively. In the results of the study it has been observed that; intended quantitative tax audit rates by establishment of the Tax Inspection Board have not yet been reached and the downward trend in both tax audit and tax collection indicators has been continued. Key Words: Tax, Tax Audit, Tax Collection, Relationship of Tax Audit and Tax Collection, Tax Inspection Board, Presidency of Revenue Administration