TAX INSPECTIONS: AN ANALYSIS OF AUDIT EFFECTIVENESS

Abstract

 In the article, the types of tax audits such as camera tax audit, field tax inspection and tax audit are already being used in practice in our country today, and they are being carried out today depending on the state of fulfillment of tax obligations by the taxpayer. But due to the lack of research on the concepts of tax audit and audit effectiveness, it is increasing the need to study it as a new direction. In this article, the foreign experience of the impact of audit efficiency on the activities of taxpayers was studied, the state of tax audits in our country was analyzed over the years, the importance of audit efficiency was revealed, and conclusions were drawn within the topic.