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New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

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  • Ozge Onkan

    (Manisa Celal Bayar University, Turkey)

Abstract

In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

Suggested Citation

  • Ozge Onkan, 2016. "New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 423-430.
    • Handle: RePEc:ddj:fserec:y:2016:p:423-430
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    References listed on IDEAS

    as
    1. Deniz ZUNGUN & Emine Turkan AYVAZ GUVEN & Florina Oana VIRLANUTA & Ozge ONKAN, 2015. "The Major Obstacle to Economic Growth for EU Countries: Unequal Income Distribution," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 42-51.
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