Risk-Focused Tax Audit Approach

With the digital transformation realized with the help of advanced technologies, the risk-based audit approach has become an increasingly used method in the tax system. In this regard, a tax audit mechanism, which is designed as investigative, educational, corrective, solution suggestive, remedial, preventive, preventive and deterrent by evaluating new methods and applications in the most effective way, will be able to further develop its capabilities, strengthen it, and thus contribute to the tax system. may contribute to it. In this study, the risk-based audit approach has been evaluated with the Turkish tax audit system and selected country examples. There is a need to evaluate the difficulties, opportunities and advantages of methods and practices in the risk-based audit approach by identifying the points where the changes made in the field of audit mechanism have come.