Comparative analysis of tax loss and evasion problems and prevention studies from the perspective of independent auditors and tax inspectors: The case of Antalya provincial

Tax, which is the most important source of income that the state takes by force from real and legal persons in order to meet public services, is provided by taxpayers and creates a significant burden on taxpayers. Taxpayers are looking for various ways to alleviate this burden or to get rid of this burden, and the state, on the contrary, tries to collect the maximum tax. In order for the state to collect taxes effectively, tax losses and evasion must be prevented, and it is known that this is possible with an effective audit. When it comes to auditing, along with the tax audit performed by tax inspectors, the independent audit performed by independent auditors as specified in the Turkish Commercial Code No. 6102 comes to mind. Tax inspectors who perform tax audits and Sworn-in Certified Public Accountants (CPA) and Independent Accountant Financial Advisors (CPA) who perform independent audits and have independent audit authority from KGK, need to work in sync in order to ensure efficiency in tax payment. In this study, it is aimed to examine together the role of tax audit within the scope of Tax Procedure Law No. 213 (VUK) and independent audit within the scope of Turkish Commercial Code No. 6102 in reducing tax loss and evasion. For this reason, a 39-question survey was conducted with the independent auditors and tax inspectors operating in the province of Antalya, and the results of the survey were analyzed and interpreted with the SPSS Statistics program. 123 independent auditors and 227 tax inspectors participated in the surveys, and as a result, it was understood that both independent auditors and tax inspectors play an important role in reducing tax losses and evasion, therefore both independent auditing and tax auditing should be done more effectively and intensively. Keywords: Tax Loss, Tax Evasion, Tax Inspector, Independent Auditor.