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Avcı, O and Demirci, Z (2016)

Benford Kanunu’nun Vergi Denetiminde Kullanımı Ve Bir Örnek Uygulama [Use of Benford's Law in Tax Auditing and A Sample Application]

İnsan ve Toplum Bilimleri Araştırması Dergisi 5(7), pp. 2232-2246.

ISSN/ISBN: Not available at this time. DOI: 10.15869/itobiad.260262

Note - this is a foreign language paper: TUR

Abstract: Taxing in turkish tax system, is mainly based on declaration. Taxing based on declaration assures mobility to taxpayers. So this situation necessitates a control mechanism. Therefore tax audit has an important role. By means of tax audit, tax evaison is obstructed by ascertaining whether the declaritions of taxpayers are correct. But cause of problems of system tax audit is not as efficient as wanted. Benford Law should be used in solving this problems. Benford Law guides as pre-control mechanism while selecting corporation for auditing. In this study, with the purpose of showing Benford Law’s usability, a practise is performed by obtaining datas from a corporation.

@article{, author = { Orçun Avcı and Zeynep Demirci}, year = {2016}, month = {10}, pages = {2232--2246}, title = {Benford Kanunu’nun Vergi Denetiminde Kullanımı Ve Bir Örnek Uygulama}, volume = {5}, number = {7}, journal = { İnsan ve Toplum Bilimleri Araştırması Dergisi}, doi = {10.15869/itobiad.260262} }

Reference Type: Journal Article

Subject Area(s): Accounting