VERGİ İNCELEME SÜRECİNDE DİJİTAL DÖNÜŞÜM VE SAHTE BELGE İNCELEMELERİNDE RİSK ANALİZ UYGULAMALARI

Engin  HEPAKSAZ

doi:10.63127/tuaz.by.221

DIGITAL TRANSFORMATION IN THE TAX AUDIT PROCESS AND RISK ANALYSIS APPLICATIONS IN FAKE DOCUMENT EXAMINATIONS

Authors

Prof. Engin Hepaksaz

Izmir Katip Celebi University

https://orcid.org/0000-0003-4383-4091

DOI: https://doi.org/10.63127/tuaz.by.221.c170

Synopsis

Today, information and communication technologies and artificial intelligence-based applications and developments are seen to be significantly reflected in the general audit policies of the Tax Inspection Board Presidency. Applications that enable e-auditing and are based on various risk analyses have the potential to significantly strengthen the administration's hand in combating the unregistered economy. In this study, the current state of the Tax Inspection Board Presidency's general audit policies, which prioritize risk analysis, is analyzed and evaluated in the context of current legislation.

Author Biography

Prof. Engin Hepaksaz, Izmir Katip Celebi University

Hepaksaz, Engin
Prof. Engin Hepaksaz serves as a head of department of fiscal law at the Department of Public Finance, Faculty of Economics and Administrative Sciences, Izmir Katip Celebi University, İzmir, Türkiye. Hepaksaz completed undergraduate education at Dokuz Eylul University in the department of Public Finance in 1994, master's education at Manisa Celal Bayar University in the department of Theory of Public Finance in 1997, and Ph.D. degree from Dokuz Eylul University in the field of Public Finance in 2007. Primary research interests include fiscal law. Hepaksaz has national and international articles and book chapters published in Turkish and English. Selected published books include Administrative Law in the Light of Tax Disputes and Judicial Decisions – Tax Law Relations and the Element of Authority, E-Government and E-Fiscal Applications in Turkey.
E-mail: engin.hepaksaz@ikcu.edu.tr | ORCID: https://orcid.org/0000-0003-4383-4091