Efficiency in Tax Control in Turkey; Analysis in The Context Of Indirect And Direct Taxes

Abstract

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 direct and indirect taxes. An effective tax audit is important in terms of obtaining the necessary income 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 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 reduces the effectiveness of tax auditing and that the indirect tax burden on taxpayers should be alleviated and direct taxes should gain weight.