Vergi İncelemesinin Amaçları ve Bu Amaçlara İlişkin Sorunlar Nelerdir?: Bir Durum Çalışması

The objective of this study is to identify the problems related to the objectives of tax inspections in Turkey and to offer solutions for these problems. This study was conducted with a qualitative research method. Research data was obtained through semi-structured interviews with a total of 36 participants, consisting of 8 taxpayers, 11 members of the accounting profession and 17 tax inspectors. The analysis of the research data was conducted in the form of inductive analysis by benefiting from NVivo. The revealed findings are gathered under 5 themes including; guidance and training aspects of tax inspections, full understanding of incomes and expenses, prevention of double registration procedures, reducing the informal economy and no tax inspection for non-investigation purposes. In this context, it has been determined that in order to achieve the objectives of tax inspections, and therefore to ensure the effectiveness and deterrence of tax inspections, it is necessary to create a tax inspections action plan with a holistic approach. In addition, the result of strengthening the independence and objectivity of the Tax Inspection Board and tax inspectors was achieved in order to prevent tax inspections from being carried out for non-audit purposes.