Vergi Sorunları Dergisi 329, pp. 100-111.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: TUR
Abstract: In Turkish Tax System taxation is mainly based on declaration procedure. Accordingly, tax auditing has an important function. Thanks to tax auditing, significant amount of revenue loss is prevented by detecting whether taxpayers declare their tax returns correctly or not. Nevertheless, due to several problems encountered in the tax system, tax auditing does not provide the expected returns. Therefore, alternative methods can be adopted and Benford Law is one these alternative methods. This study examines the Benford Law in detail and aims to test its applicability in tax auditing by using the data derived from a company.
Bibtex:
@article{,
author = {Zeynep Demirci and Orçun Avci},
title = {Vergi Denetiminde Alternatif Bir Yol: Benford Kanunu [An Alternative Way to Tax Auditing: Benford's Law]},
year = {2016},
journal = {Vergi Sorunları Dergisi},
volume = {329},
pages = {100--111},
url = {http://www.vergisorunlari.com.tr/makale/vergi-denetiminde-alternatif-bir-yol-benford-kanunu/8091},
}
Reference Type: Journal Article
Subject Area(s): Accounting