AN INVESTIGATION ON TAX EVASION ORIENTED FRAUDULENT CASES IN ACCOUNTING PRACTICE

This study was conducted to examine the accounting frauds committed for tax evasion and the measures taken by the tax administration. In the study, the aims and methods of accounting frauds as well as accounting frauds performed for tax evasion purposes have been examined based on the literature review. The measures taken by the tax administration, and techniques and methods of tax audit were also examined based on the Activity Reports of the Revenue Administration and Tax Inspection Board Presidencies. As a result of the research, it has been determined that the Tax Administration changed the audit structure, developed new systems and projects in order to be able to perform a more effective audit with an audit method based on risk analysis