Tax Audit Efficacy in Türkiye

This study uses descriptive, relationship, and forecast analysis methods to examine the efficacy of tax auditing in Türkiye from 1995-2020. The study aims to determine the impact of the audit effort on audit revenue collections and to help tax practitioners and policymakers better structure the tax audit organisation to bring more revenue to the government. The findings show that the state should increase the number of tax audit personnel. This determination was made by demonstrating the relationship between the increase in audit personnel and audit income using the MedCalc statistical program. Regression analysis shows a positive relationship between audit revenue collections and the number of tax audit personnel.