Evaluation of the effectiveness of tax inspectionby taxpayers and independent accountantand financial advisor: Example of İstanbul province

The timely and exhaustive collection of tax revenues predominantly emphasizes the concept of a tax audit. Minimizing tax evasion undergoes an effective tax audit. Furthermore, effective tax audit ensures the implementation of the principles of fairness and equality in taxation and ensures the fulfillment of the fiscal and extra-financial objectives of the tax audit. The aim of this study is to measure and analyze the effectiveness of tax auditing by taxpayers and Independent Accountant and Financial Advisors.The valuation of tax audit by taxpayers and by the Independent Accountant and Financial Advisors who provide the link between the taxpayers and the state is important in terms of bringing out the problems seen in the audit and advising resolutions to these troubles.his study, 459 taxpayers in Istanbul were surveyed using questionnaire random sampling method.In addition, 10 CPAs were interviewed using the fully formed interview method. According to the results of the survey, the participants perceived the tax system as a moral duty and a citizenship duty while recovering the tax system complex and finding the tax burden high. According to the results of the survey, the participants perceived the tax system as a moral duty and a citizenship duty while recovering the tax system complex and finding the tax burden high. en high.the perception of audit, the participants think that the audits will generate undeclared revenues and that the tax revenues will increase with the increase of the audit. Thither is a meaningful relationship between perceptual experience of supervision and education, gender, income and age. Associate degree graduates have a more positive attitude about the potency of the audit than high school graduates compared to the non-trained graduates.have higher attitudes towards the effectiveness of control than men. Those who have income of 8701 TL and above think that the audit is not effective compared to those who have income between 0-1700 TL. The 19-25 age group believes that the audit is more efficient than the 46 and older age group. The 19-25 age group thinks that the audit is more effective than the 46 and older age group. In the perception of punishment, there is a significant relationship with education level, age and income. As the level of education increases, average attitudes towards penalties increase. Those with postgraduate education have higher average attitudes to tax penalties than those with basal and high schools, and those with licenses think that punishments are in force.Young people between the ages of 19-25 think that penalties are more effective than middle and elder age group. Young people between the ages of 19-25 think that penalties are more effective than middle and older age group. High incomes do not find penalties effective. Those who have not passed audit think that the audit is more efficient than those who have died.Later on the interviews from Turkey's tax of past periods by more efficient that although legislation in a readable and understandable state take to increase the potency of this control, differentiation of the audit staff, have reached the conclusion it should be incorporated into the organization.