Türkiye’de Kayıt dışı Ekonomi Olgusu, Bu Olguyu Azaltmaya Yönelik Çözüm Arayışları ve Bir Öneri: Rasyo Analizi Yoluyla Etkin Bir İnceleme Sisteminin Oluşturulması

Shadow economy which consists of all commerce on which applicable taxes are being evaded, leads to missleading macro economic indicators and thus application of irrational economic policies. In this contex, today, shadow economy is one of the most important problems that face all economies, developing or develeoped alike. It is generally accepted that shadow economy consists of significant part of Turkish economy. Negative effects of shadow economy on economies, necessitate measures are being taken to combat shadow economy. One of the most urgent measures for reducing the size of shadow economy is putting auditing system in place and takes measure to ensure its effectivenes. In Turkey, auditing ratio is much lower and the size of shadow economy is increasing significantly. Therefore, it a must be develop effective auditing system that includes alternative auditing technigues. Ratio analyzis is one of important tools for tax auditing. This study focuses on ratio analyzis in order to reduce the size of shadow economy.