Research Article
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Place of Risk Analysis in Tax Audit: Some Country Practices and an Evaluation for Turkey

Year 2016, Volume: 1 Issue: 2, 168 - 193, 26.12.2016

Feride Bakar Adnan Gerçek

https://doi.org/10.30927/ijpf.319894
Cited By: 2

Abstract



The use of information technologies and risk
analysis have become an important position in tax audit, as in all fields.
Systems used in this area, are different in many ways and for this reason,
making comparative study, evaluating best practices and its effects to
results should be examined. In this study, development of risk analysis
systems in Australia, United Kingdom, Austria, the USA and their place
ensuring effectiveness of tax audit was investigated. Thus, some findings
were made for Turkey with help of examining the current status of tax audits
based on risk analysis. In the past, risk analysis
was used for providing effectiveness of tax audit, but today the purpose has
evolved to focus increasing tax compliance. For realization of this purpose
in Turkey, disclosure of risk areas in general, informing taxpayers and establishment of cooperative compliance model with
large business is needed.

Keywords

Tax Audit Risk Analysis Effective-ness of Tax Audit

References

  • Akbey, F. (2014). “Türkiye’de Vergi Denetimi ve Gelirleri Üzerine Bir İnceleme”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, C. 29 (1), ss. 63-103.
  • Arslan, M. & Biniş, M.(2016). “Vergi Denetiminde Bir Etkinlik Sorunu Olarak Mükellef Seçimi”, 29. Türkiye Maliye Sempozyumu Tebliğler Kitabı, Sakarya Beşiz Yayınları, ss. 443-462.
  • ATO. (2013). Compliance in Focus 2013-2014, Canberra, https://www.ato.gov.au/ uploadedFiles/Content/CS_C/downloads/CSC35735NAT74689.pdf, (17.01.2015).
  • Australian Government Inspector-General of Taxation (IGT). (2013). Review in to Aspect of the Australian Taxation Office’s use of Compliance Risk Assessment Tools, 2013, http://igt.gov.au/files/2014/12/use-of-risk-assessment-tools.pdf,
  • Baurer, Lewis I. (2005). “Tax Administrations and Small and Medium Enterprises (SMEs) in Developing Countries”, Worldbank Publication, http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/03/20/000020439_20070320154946/Rendered/PDF/391100Taxadmin01PUBLIC1.pdf, (30.11.2015).
  • Benk, S. & Kartalcı, K. (2015). “Gelir İdarelerinde Risk Yönetimi: OECD Risk Yönetim Modeline Yönelik Bir Değerlendirme”, Ekonomik ve Sosyal Araştırmalar Dergisi, C. 11(1), ss. 43-59.
  • Birskyte, L. (2012). “Fostering Inter-Organisational Relationships As A Way To Increase Efficiency In Tax Administration”, Intellectual Economics, 6, 2(14), ss. 174-188.
  • BMF (Austrian Federal Ministry of Finance). (2013). Annual Report 2013 of the Austrian Tax and Customs Administration, Vienna, https://english.bmf.gv.at/services/ BMF-BRAnnual_Report_Tax_Customs_2013. pdf?4vfpu8, (17.11.2015).
  • BMF. (2013). Facts and Figures 2013 - 2014, https://english.bmf.gv.at/services/ publications/publications.html, (25.04.2016).
  • Ceylan, M. A. & Tunalı, A. (2011). “Bilişim Sistemleri Denetimi ve Gelir İdaresi Başkanlığı’nın Bilişim Sistemleri Alanında Yaptığı Çalışmalar”, Dış Denetim Dergisi, Temmuz-Ağustos-Eylül, ss. 123-136.
  • Crandal, W. (2010). Revenue Administration: Performance Measurement in Tax Administration, IMF Technical Notes and Manuals, https://www.imf.org/ external/pubs/ ft/tnm/2010/tnm1011.pdf, (25.04.2016).
  • Çetin, G. (2010). “Bilişim Teknolojilerindeki Gelişmelerin Vergilemede Kayıt Düzeni ve Denetim Uygulamalarına Etkisi”, Ekonomi Bilimleri Dergisi, C. 2 (1), ss. 79-86.
  • Doğan, U. (2011). “Data Warehouse and Data-Mining Tools for Risk Management: The Case of Turkey”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer Sultan Khwaja, Rajul Awasthi, Jan Loeprick, Washington DC, The World Bank Publishing, ss. 71-76.
  • Dökmen, G. & Günel, T. “Vergi Uyumunun Sağlanmasında Duyarlı Regülasyon Sistemi: Avusturalya Örneği”, Ekonomik ve Sosyal Araştırmalar Dergisi, Özel Sayı, C.8 (8), ss. 43-65.
  • Enden, Eelcovan der, Jos de Groot, Ericvan der Stroom, (2010). “Netherlands”, Tax Risk Management From Risk to Opportunity, Ed. Anuschka B. & Sander K. Netherlands, IBFD, ss. 327-350.
  • European Commission (EC). (2006). Risk Management Guide For Tax Administrations, Fiscalis Risk Analysis Project Group, http://ec.europa.eu/taxation_customs /resources/documents/taxation/tax_cooperation/gen_overview/risk_management_guide_for_tax_administrations_en.pdf, (17.10.2015).
  • Freedman, J. (2010), “Tax Risk Management and Corporate Taxpayers – International Tax Administration Developments”, Tax Risk Management From Risk to Opportunity, Ed. Anuschka, B.& Sander, K., Netherlands, IBFD, ss. 111-133.
  • Freedman, J. & Geoffrey Loomer, J. V. (2009). “Corporate Tax Risk and Tax Avoidance: New Approaches”, British Tax Review, (1), ss. 74-116.
  • Fritz, J. (2010). “The Use of Information forthe Purpose of Selecting Taxpayers at Risk: State of the Art of the Case Selection Procedure in Austria”, Tax Tribune, 26.
  • Gerçek A., Demirbaş, T., Yüce, M., Giray, F. & Oğuzlar, A. (2013). Türk Gelir İdaresinde E-Devlet Uygulamalarının Mükellefler Tarafından Benimsenmesini Etkileyen Faktörlerin İncelenmesi, İstanbul, Bilgesam Yayınları.
  • GİB. (2008). Faaliyet Raporu 2007, http://www.gib.gov.tr/sites/default/files/fileadmin/ user_upload/yayinlar/2007_Faaliyet_Raporu.pdf, (14.01.2016).
  • GİB. (2009). Faaliyet Raporu 2008, http://www.gib.gov.tr/sites/default/files/fileadmin/ faaliyetraporlari/2008/faaliyetraporu2008.pdf, (15.01.2016).
  • GİB. (2010). Faaliyet Raporu 2009, http://www.gib.gov.tr/fileadmin/faaliyetraporlari/ 2009/2009_faaliyet_raporu.pdf, (15.01.2016).
  • GİB. (2011). Faaliyet Raporu 2010, http://www.gib.gov.tr/fileadmin/faaliyetraporlari/ 2010/Faaliyet_raporu_2010.pdf, (15.01.2016).
  • GİB. (2016). Faaliyet Raporu 2015, http://www.gib.gov.tr/sites/default/files/ fileadmin/faaliyetraporlari/2015/2015_faaliyet_raporu.pdf, (27.04.2016).
  • Gill, Jit B. S., (2003). “The Nuts and Bolts of Revenue Administration Reform”, http://siteresources.worldbank.org/INTTPA/Resources/NutsBolts.pdf, (20.10.2015),
  • Hainey, M. (2011). “Building and Integrating Databases for Risk Profiles in the United Kingdom”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L. Washington DC, The World Bank Publishing, ss. 65-70.
  • Henehan, P.J. & Walsh, A. (2008). Global Tax Risk Management, Bloomsbury Professional, UK.
  • HMRC. (2015). Annual Report and Account 2014 - 15, https://www.gov.uk/ government/uploads/system/uploads/attachment_data/file/449343/HMRC_Annual_Report_and_Accounts_2014-15__Web_accessible_version_.pdf, (26.04.2016).
  • HMRC. Number of Taxpayers and Registered Traders, https://www.gov.uk/ government/uploads/system/uploads/attachment_data/file/519575/Apr16_Numbertaxpayerstraders_bulletin_Final.pdf, (25.04.2016).
  • HMRC. Tax & NIC Receipts, https://www.gov.uk/government/uploads/system/ uploads/attachment_data/file/517448/Mar16_Receipts_NS_Bulletin_final.pdf, (25.04.2016).
  • IRS. Data Book. (1995, 2000, 2005, 2010, 2015). https://www.irs.gov/pub/irs-soi/15 databk.pdf, https://www.irs.gov/pub/irs-soi/10databk.pdf, https://www.irs.gov/ pub/irs-soi/05databk.pdf, https://www.irs.gov/pub/irs-soi/00databk.pdf, https://www.irs.gov/pub/irs-soi/95dbfullar.pdf, (25.04.2016).
  • Karyağdı, N. (2006). Amerika Birleşik Devletlerinde Gelir İdaresi’nde Vergi İncelemesi, Ankara, Maliye Bakanlığı Strateji Geliştirme Başkanlığı Yayını.
  • Khwaja, M. S. (2011). “Overview”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L., Washington DC, The World Bank Publishing, ss. 1-10.
  • Loeprick, J. & Engelschalk, M. (2011). “Simplified Risk Scoring for SMEs”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L., Washington DC, The World Bank Publishing, ss. 45-54.
  • OECD. (1997). “Risk Management – Practice Note”, http://www.oecd.org/tax/ administration /1908440.pdf, (13.12.2015).
  • OECD. (2004a). “Compliance Risk Management: Managing and Improving Tax Compliance”, http://www.oecd.org/site/ctpfta/37212610.pdf, (15.12.2015).
  • OECD. (2004b). “Compliance Risk Management: Audit Case Selection Systems”, http://www.oecd.org/tax/administration/33818568.pdf, (15.12.2015).
  • OECD. (2006). “Strengthening Tax Audit Capabilities: General Principles and Approaches”, https://www.oecd.org/tax/administration/37589900.pdf, (25.04.2016).
  • OECD. (2008). “Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience”, http://www.oecd.org/tax/administration/ 40947920.pdf, (15.12.2015).
  • OECD. (2009). “Compliance Management of Large Business Task Group, http://www.oecd.org/australia/43241144.pdf, (15.12.2015).
  • OECD. (2013a). “Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance”, http://dx.doi.org/10.1787/9789264200852-en, (18.01.2015).
  • OECD. (2013b). “Tax Administration 2013: Comparative Information on OECD and other Advanced and Emerging Economies”, http://www.oecd.org/tax/ administration/tax-administration-series.htm, (15.12.2015).
  • OECD. (2015). “Tax Administration 2015: Comparative Information on OECD and other Advanced and Emerging Economies”, http://www.oecd.org/ctp/administration/ tax-administration-23077727.htm, (15.12.2015).
  • Russo, R. (2010). “Risk Management in Taxation”, Risk Management and Corporate Governance: Interconnections in Law, Accounting and Tax, Ed. Marjinvan, D. & Elst, C. UK, Edward Elgar Publishing, , ss.163-190.
  • Schmölders, G. (1976). Genel Vergi Teorisi, Çev. Salih Turhan, İstanbul, İstanbul Üniversitesi Yayınları. Tekin, F. & Çelikkaya, A. (2016). Vergi Denetimi, 7. Baskı, Ankara, Seçkin Yayıncılık.
  • Torrey, A. (2008). “The Discriminant Analysis Used by the IRS to Predict Profitable Individual Tax Return Audits”, http://digitalcommons.bryant.edu/cgi/ viewcontent.cgi?article=1000&context=honors_mathematics, (10.01.2016).
  • Turhan, S. (1993). Vergi Teorisi ve Politikası, İstanbul, Filiz Kitabevi.
  • US Government Accountability Office (GAO). (2015). IRS Return Selection: Certain Internal Controls of Audits the Small Business and Self-Employed Division Should Be Strengthened, http://www.gao.gov/assets/680/674228.pdf, (22.04.2016).
  • VDK. (2016). Faaliyet Raporu 2015, http://www.vdk.gov.tr/File/?path=ROOT%2f Documents%2fDosya%2fFaaliyetRaporu_2015.pdf, (27.04.2016).
  • Vellutini, C. (2011a). “Key Principles of Risk-Based Audits”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer, S. K. & Rajul Awasthi, J. L. Washington DC, The World Bank Publishing, ss.13-22
  • Vellutini, C. (2011b). “Risk-BasedAudits: AssessingtheRisks”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L. Washington DC, The World Bank Publishing, ss. 23-36.
  • Whait, R. (2012). “Developing Risk Management Strategies in Tax Administration: The Evoluation of The Australian Tax Office’s Compliance Model”, EJournal of Tax Research, 10(2), ss. 436-464.
  • Wunder, H. F. (2009). “Tax Risk Management and the Multinational Enterprise”, Journal of International Accounting, Auditing and Taxation, 18, ss. 14-28.

Vergi Denetiminde Risk Analizinin Yeri: Bazı Ülke Uygulamaları ve Türkiye İçin Bir Değerlendirme

Year 2016, Volume: 1 Issue: 2, 168 - 193, 26.12.2016

Feride Bakar Adnan Gerçek

https://doi.org/10.30927/ijpf.319894
Cited By: 2

Abstract



Bilgi teknolojilerinin ve risk analizinin
kullanımı, tüm alanlarda olduğu gibi, vergi denetiminde de önemli bir konuma
gelmiştir. Kullanılan sistemler ise birçok yönden değişiklik göstermektedir
ve bu sebeple karşılaştırmalı çalışmaların yapılması, en iyi uygulamaların
değerlendirilerek, sonuçlara etkilerinin araştırılması gerekmektedir. Bu
çalışmada Avusturalya, Birleşik Krallık, Avusturya ve ABD’deki risk analizi
sistemlerinin gelişimi araştırılmış ve bunun vergi denetiminde etkinliği
sağlamadaki yeri ortaya konmaya çalışılmıştır. Böylece risk analizine dayalı
vergi denetiminin son durumu incelenerek; ülkemiz için bazı tespitler
yapılmıştır. Önceleri vergi denetiminde etkinliği sağlamak için kullanılmaya
başlanan risk analizi, günümüzde bu amacını geliştirerek vergi uyumunu
artırmaya yoğunlaşmıştır. Söz konusu amacın ülkemizde de ön planda olması
için genel olarak risk alanlarının açıklanmasına, mükelleflerin
bilgilendirilmesine ve büyük mükelleflerle işbirlikçi uyum modelinin
kurulmasına ihtiyaç vardır.

Keywords

Vergi Denetimi Risk Analizi Vergi Denetiminin Etkinliği

References

  • Akbey, F. (2014). “Türkiye’de Vergi Denetimi ve Gelirleri Üzerine Bir İnceleme”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, C. 29 (1), ss. 63-103.
  • Arslan, M. & Biniş, M.(2016). “Vergi Denetiminde Bir Etkinlik Sorunu Olarak Mükellef Seçimi”, 29. Türkiye Maliye Sempozyumu Tebliğler Kitabı, Sakarya Beşiz Yayınları, ss. 443-462.
  • ATO. (2013). Compliance in Focus 2013-2014, Canberra, https://www.ato.gov.au/ uploadedFiles/Content/CS_C/downloads/CSC35735NAT74689.pdf, (17.01.2015).
  • Australian Government Inspector-General of Taxation (IGT). (2013). Review in to Aspect of the Australian Taxation Office’s use of Compliance Risk Assessment Tools, 2013, http://igt.gov.au/files/2014/12/use-of-risk-assessment-tools.pdf,
  • Baurer, Lewis I. (2005). “Tax Administrations and Small and Medium Enterprises (SMEs) in Developing Countries”, Worldbank Publication, http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/03/20/000020439_20070320154946/Rendered/PDF/391100Taxadmin01PUBLIC1.pdf, (30.11.2015).
  • Benk, S. & Kartalcı, K. (2015). “Gelir İdarelerinde Risk Yönetimi: OECD Risk Yönetim Modeline Yönelik Bir Değerlendirme”, Ekonomik ve Sosyal Araştırmalar Dergisi, C. 11(1), ss. 43-59.
  • Birskyte, L. (2012). “Fostering Inter-Organisational Relationships As A Way To Increase Efficiency In Tax Administration”, Intellectual Economics, 6, 2(14), ss. 174-188.
  • BMF (Austrian Federal Ministry of Finance). (2013). Annual Report 2013 of the Austrian Tax and Customs Administration, Vienna, https://english.bmf.gv.at/services/ BMF-BRAnnual_Report_Tax_Customs_2013. pdf?4vfpu8, (17.11.2015).
  • BMF. (2013). Facts and Figures 2013 - 2014, https://english.bmf.gv.at/services/ publications/publications.html, (25.04.2016).
  • Ceylan, M. A. & Tunalı, A. (2011). “Bilişim Sistemleri Denetimi ve Gelir İdaresi Başkanlığı’nın Bilişim Sistemleri Alanında Yaptığı Çalışmalar”, Dış Denetim Dergisi, Temmuz-Ağustos-Eylül, ss. 123-136.
  • Crandal, W. (2010). Revenue Administration: Performance Measurement in Tax Administration, IMF Technical Notes and Manuals, https://www.imf.org/ external/pubs/ ft/tnm/2010/tnm1011.pdf, (25.04.2016).
  • Çetin, G. (2010). “Bilişim Teknolojilerindeki Gelişmelerin Vergilemede Kayıt Düzeni ve Denetim Uygulamalarına Etkisi”, Ekonomi Bilimleri Dergisi, C. 2 (1), ss. 79-86.
  • Doğan, U. (2011). “Data Warehouse and Data-Mining Tools for Risk Management: The Case of Turkey”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer Sultan Khwaja, Rajul Awasthi, Jan Loeprick, Washington DC, The World Bank Publishing, ss. 71-76.
  • Dökmen, G. & Günel, T. “Vergi Uyumunun Sağlanmasında Duyarlı Regülasyon Sistemi: Avusturalya Örneği”, Ekonomik ve Sosyal Araştırmalar Dergisi, Özel Sayı, C.8 (8), ss. 43-65.
  • Enden, Eelcovan der, Jos de Groot, Ericvan der Stroom, (2010). “Netherlands”, Tax Risk Management From Risk to Opportunity, Ed. Anuschka B. & Sander K. Netherlands, IBFD, ss. 327-350.
  • European Commission (EC). (2006). Risk Management Guide For Tax Administrations, Fiscalis Risk Analysis Project Group, http://ec.europa.eu/taxation_customs /resources/documents/taxation/tax_cooperation/gen_overview/risk_management_guide_for_tax_administrations_en.pdf, (17.10.2015).
  • Freedman, J. (2010), “Tax Risk Management and Corporate Taxpayers – International Tax Administration Developments”, Tax Risk Management From Risk to Opportunity, Ed. Anuschka, B.& Sander, K., Netherlands, IBFD, ss. 111-133.
  • Freedman, J. & Geoffrey Loomer, J. V. (2009). “Corporate Tax Risk and Tax Avoidance: New Approaches”, British Tax Review, (1), ss. 74-116.
  • Fritz, J. (2010). “The Use of Information forthe Purpose of Selecting Taxpayers at Risk: State of the Art of the Case Selection Procedure in Austria”, Tax Tribune, 26.
  • Gerçek A., Demirbaş, T., Yüce, M., Giray, F. & Oğuzlar, A. (2013). Türk Gelir İdaresinde E-Devlet Uygulamalarının Mükellefler Tarafından Benimsenmesini Etkileyen Faktörlerin İncelenmesi, İstanbul, Bilgesam Yayınları.
  • GİB. (2008). Faaliyet Raporu 2007, http://www.gib.gov.tr/sites/default/files/fileadmin/ user_upload/yayinlar/2007_Faaliyet_Raporu.pdf, (14.01.2016).
  • GİB. (2009). Faaliyet Raporu 2008, http://www.gib.gov.tr/sites/default/files/fileadmin/ faaliyetraporlari/2008/faaliyetraporu2008.pdf, (15.01.2016).
  • GİB. (2010). Faaliyet Raporu 2009, http://www.gib.gov.tr/fileadmin/faaliyetraporlari/ 2009/2009_faaliyet_raporu.pdf, (15.01.2016).
  • GİB. (2011). Faaliyet Raporu 2010, http://www.gib.gov.tr/fileadmin/faaliyetraporlari/ 2010/Faaliyet_raporu_2010.pdf, (15.01.2016).
  • GİB. (2016). Faaliyet Raporu 2015, http://www.gib.gov.tr/sites/default/files/ fileadmin/faaliyetraporlari/2015/2015_faaliyet_raporu.pdf, (27.04.2016).
  • Gill, Jit B. S., (2003). “The Nuts and Bolts of Revenue Administration Reform”, http://siteresources.worldbank.org/INTTPA/Resources/NutsBolts.pdf, (20.10.2015),
  • Hainey, M. (2011). “Building and Integrating Databases for Risk Profiles in the United Kingdom”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L. Washington DC, The World Bank Publishing, ss. 65-70.
  • Henehan, P.J. & Walsh, A. (2008). Global Tax Risk Management, Bloomsbury Professional, UK.
  • HMRC. (2015). Annual Report and Account 2014 - 15, https://www.gov.uk/ government/uploads/system/uploads/attachment_data/file/449343/HMRC_Annual_Report_and_Accounts_2014-15__Web_accessible_version_.pdf, (26.04.2016).
  • HMRC. Number of Taxpayers and Registered Traders, https://www.gov.uk/ government/uploads/system/uploads/attachment_data/file/519575/Apr16_Numbertaxpayerstraders_bulletin_Final.pdf, (25.04.2016).
  • HMRC. Tax & NIC Receipts, https://www.gov.uk/government/uploads/system/ uploads/attachment_data/file/517448/Mar16_Receipts_NS_Bulletin_final.pdf, (25.04.2016).
  • IRS. Data Book. (1995, 2000, 2005, 2010, 2015). https://www.irs.gov/pub/irs-soi/15 databk.pdf, https://www.irs.gov/pub/irs-soi/10databk.pdf, https://www.irs.gov/ pub/irs-soi/05databk.pdf, https://www.irs.gov/pub/irs-soi/00databk.pdf, https://www.irs.gov/pub/irs-soi/95dbfullar.pdf, (25.04.2016).
  • Karyağdı, N. (2006). Amerika Birleşik Devletlerinde Gelir İdaresi’nde Vergi İncelemesi, Ankara, Maliye Bakanlığı Strateji Geliştirme Başkanlığı Yayını.
  • Khwaja, M. S. (2011). “Overview”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L., Washington DC, The World Bank Publishing, ss. 1-10.
  • Loeprick, J. & Engelschalk, M. (2011). “Simplified Risk Scoring for SMEs”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer S. K. & Rajul Awasthi, J. L., Washington DC, The World Bank Publishing, ss. 45-54.
  • OECD. (1997). “Risk Management – Practice Note”, http://www.oecd.org/tax/ administration /1908440.pdf, (13.12.2015).
  • OECD. (2004a). “Compliance Risk Management: Managing and Improving Tax Compliance”, http://www.oecd.org/site/ctpfta/37212610.pdf, (15.12.2015).
  • OECD. (2004b). “Compliance Risk Management: Audit Case Selection Systems”, http://www.oecd.org/tax/administration/33818568.pdf, (15.12.2015).
  • OECD. (2006). “Strengthening Tax Audit Capabilities: General Principles and Approaches”, https://www.oecd.org/tax/administration/37589900.pdf, (25.04.2016).
  • OECD. (2008). “Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience”, http://www.oecd.org/tax/administration/ 40947920.pdf, (15.12.2015).
  • OECD. (2009). “Compliance Management of Large Business Task Group, http://www.oecd.org/australia/43241144.pdf, (15.12.2015).
  • OECD. (2013a). “Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance”, http://dx.doi.org/10.1787/9789264200852-en, (18.01.2015).
  • OECD. (2013b). “Tax Administration 2013: Comparative Information on OECD and other Advanced and Emerging Economies”, http://www.oecd.org/tax/ administration/tax-administration-series.htm, (15.12.2015).
  • OECD. (2015). “Tax Administration 2015: Comparative Information on OECD and other Advanced and Emerging Economies”, http://www.oecd.org/ctp/administration/ tax-administration-23077727.htm, (15.12.2015).
  • Russo, R. (2010). “Risk Management in Taxation”, Risk Management and Corporate Governance: Interconnections in Law, Accounting and Tax, Ed. Marjinvan, D. & Elst, C. UK, Edward Elgar Publishing, , ss.163-190.
  • Schmölders, G. (1976). Genel Vergi Teorisi, Çev. Salih Turhan, İstanbul, İstanbul Üniversitesi Yayınları. Tekin, F. & Çelikkaya, A. (2016). Vergi Denetimi, 7. Baskı, Ankara, Seçkin Yayıncılık.
  • Torrey, A. (2008). “The Discriminant Analysis Used by the IRS to Predict Profitable Individual Tax Return Audits”, http://digitalcommons.bryant.edu/cgi/ viewcontent.cgi?article=1000&context=honors_mathematics, (10.01.2016).
  • Turhan, S. (1993). Vergi Teorisi ve Politikası, İstanbul, Filiz Kitabevi.
  • US Government Accountability Office (GAO). (2015). IRS Return Selection: Certain Internal Controls of Audits the Small Business and Self-Employed Division Should Be Strengthened, http://www.gao.gov/assets/680/674228.pdf, (22.04.2016).
  • VDK. (2016). Faaliyet Raporu 2015, http://www.vdk.gov.tr/File/?path=ROOT%2f Documents%2fDosya%2fFaaliyetRaporu_2015.pdf, (27.04.2016).
  • Vellutini, C. (2011a). “Key Principles of Risk-Based Audits”, Risk-Based Tax Audits: Approaches and Country Experiences, Ed. Munawer, S. K. & Rajul Awasthi, J. L. Washington DC, The World Bank Publishing, ss.13-22
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There are 54 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Feride Bakar

Adnan Gerçek

Publication Date December 26, 2016
Submission Date June 8, 2017
Acceptance Date April 28, 2016
Published in Issue Year 2016 Volume: 1 Issue: 2

Cite

APA Bakar, F., & Gerçek, A. (2016). Vergi Denetiminde Risk Analizinin Yeri: Bazı Ülke Uygulamaları ve Türkiye İçin Bir Değerlendirme. International Journal of Public Finance, 1(2), 168-193. https://doi.org/10.30927/ijpf.319894

Cited By

Muhasebenin Asli Unsurlarından Vergi Mükellefleri Üzerine Bir Araştırma
Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi
https://doi.org/10.31200/makuubd.1302904
https://doi.org/
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