Abstract:

Due to the developing and changing business environment and form, the document and registration environment in the enterprises has also changed. This is why the President of the Income Administration has made and continues to make a number of legislative changes and infrastructure developments. The important responsibility of the tax departments is to check whether the taxpayers act according to the tax legislation. Tax evasion is a crime that reduces public interest. In order to protect public rights, the contractors have been inspected by the risk-oriented audit understanding through the information they have declared so far. In this context, the software developed with the subject understanding is explained in this study. In addition, the application of e-tax audit, which is considered to be implemented in the future and will allow full audit, is the Tax Audit Analysis System (VEDAS) and the concept of pre-tax audit that it will bring. In the framework of the latest developments, discussions have been conducted on the infrastructure, legislation and controls that are necessary for the entire tax audit to be carried out electronically.

Keywords: