AI Summary & Key Takeaways
AI InsightAs a result of the research, it has been determined that the Tax Administration changed the audit structure, developed new systems and projects in order to be able to perform a more effective audit with an audit method based on risk analysis.
📌 3 Key Takeaways
Abstract
This study was conducted to examine the accounting frauds committed for tax evasion and the measures taken by the tax administration. In the study, the aims and methods of accounting frauds as well as accounting frauds performed for tax evasion purposes have been examined based on the literature review. The measures taken by the tax administration, and techniques and methods of tax audit were also examined based on the Activity Reports of the Revenue Administration and Tax Inspection Board Presidencies. As a result of the research, it has been determined that the Tax Administration changed the audit structure, developed new systems and projects in order to be able to perform a more effective audit with an audit method based on risk analysis.
Özet
Bu çalışma, vergi kaçırma amacıyla yapılan muhasebe hilelerini ve bu konuda vergi idaresi tarafından alınan önlemleri incelemek amacıyla yapılmıştır. Çalışmada, muhasebe hilelerinin amaçları, yöntemleri ve vergi kaçırma amacıyla yapılan muhasebe hileleri literatür taramasına, vergi idaresi tarafından alınan önlemler, vergi denetim teknikleri ve yöntemleri de Gelir İdaresi ve Vergi Denetim Kurulu Başkanlıklarının Faaliyet Raporlarına dayalı olarak incelenmiştir. Araştırma sonucunda, Vergi İdaresinin, risk analizine dayalı denetim yöntemiyle daha etkin bir denetimin yapılabilmesi amacıyla denetim yapısını değiştirdiği, yeni sistem ve projeler geliştirdiği tespit edilmiştir.