COMPARATIVE ANALYSIS OF TAXPAYERS AND NON-TAXPAYERS IN TERMS OF THE EFFECTIVENESS OF TAX AUDITING: EVIDENCE FROM SIRNAK PROVINCE

Abstract

Auditing is an activity that is conducted to determine the extent to which an organization has achieved its pre-determined goals. Tax auditing is the activity of the tax authorities to measure the compliance levels of the taxpayers with the tax legislation and to correct any mistakes that have been made. The purpose of this study is to determine the thoughts and opinions about the activity in the tax audit of Şırnak province which is thought to be lacking in taxation and to submit solution proposals. In addition,we examine the problems related to tax audits in Sirnak province with the view of taxpayers and non-taxpayers, and provide a solution proposal for these problems. Hence we shed light on the policy aimed at minimizing tax losses and fugitives. Within this scope, a questionnaire was applied to taxpayers and non-taxpayers in Şırnak province. As a result of the questionnaire survey, we find that there are different opinions and disagreements about tax audits between taxpayers and non-taxpayers