Evaluation of the effectiveness of tax security measures on tax evasion: The example of Tokat province special of professional members and tax administration

States include some measures in their financial systems to secure public receivables. The purpose of these measures is both to secure public receivables and to prevent taxpayers from evading taxes by using illegitimate means. The complexity of the laws in the Turkish tax system and the existence of many duplicate items cause tax gaps. In Turkey, where tax morale and awareness is relatively low, these tax gaps are used by taxpayers and the tendency to smuggling acts is increasing. The main point to be questioned here is the effectiveness of existing security measures on taxpayers' tendency to avoid taxes. Revenue specialists, assistant income specialists, financial advisors, financial service specialists, etc., who dominate the legislation rather than taxpayers' views on this issue The opinions of the members of the profession in the professional groups are important. Therefore, the opinions of professionals who can be called practitioners on the current tax security measures are instructive. In the study, a questionnaire with 46 questions was conducted for the professionals in the province of Tokat. Within the framework of the opinions of the members of the profession, it is aimed to have an idea about the effectiveness of tax security measures in terms of smuggling. By interpreting the results obtained from the findings, the points where tax security measures are missing were determined and some solution suggestions were made.