 AN EMPIRICAL REVIEW ON DETERRENCE OF TAX AUDITING MECHANISMFerdi Çelä°kay (), Ahmet Tekä°n () and Esra DOÄžAN () Eurasian Business & Economics Journal, 2020, vol. 21, issue 21, 15-30 Abstract: The aim of this study is to reveal the deterrence of tax auditing mechanism from the perspective of taxpayers in Turkish Tax System. For this purpose, the main hypothesis of the study is that ?the auditing mechanism has a deterrent effect on taxpayers' thoughts about tax evasion ?. In the process of testing the hypothesis, an empirical analysis has been conducted to determine the deterrent effect of the control mechanism by using 587 taxpayer samples. As a result of the analysis, ?those who have a negative view of tax evasion think that the tax auditing mechanism has a deterrent effect; those who have a positive approach to tax evasion think that the tax auditing mechanism has no deterrent effect. In addition, according to other findings obtained from the analysis, it can be said that there is a direct relationship between the view of tax evasion and the deterrence effect of the audit mechanism, independent of other factors. In this respect, it is thought that to reorganize the audit method, elements and frequency in order to improve the effectiveness of the audit in the short term, financial or political measures should be taken to enable the tax perceptions of taxpayers to be transformed into positive in the long term. Date: 2020 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eas:buseco:v:21:y:2020:i:21:p:15-30 DOI: 10.17740/eas.econ.2020.V21-02 Access Statistics for this article More articles in Eurasian Business & Economics Journal from Eurasian Academy Of Sciences |
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