Fraud Audit in Taxation and the Case of Turkey

Karakoyun F., Karaağin S.

Corruption and Crime in Finance: Legal and Economic Perspectives, Emerald Group Publishing Ltd, ss.305-326, 2026

  • Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
  • Basım Tarihi: 2026
  • Doi Numarası: 10.1108/978-1-83708-170-720261036
  • Yayınevi: Emerald Group Publishing Ltd
  • Sayfa Sayıları: ss.305-326
  • Anahtar Kelimeler: Accounting frauds, forged document, legally disallowable expense, tax balance sheet, tax evasion
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

Fraudulent and corrupt behaviors in businesses not only harm the sustainable growth of the business but also cause an important problem that threatens the general economic order in the country. These behaviors are based on two tendencies. The first is to present the business differently from the reality against investors and financial resource providers. The second is to create misleading information for the relevant units of the government to reduce the tax burden. In this study, fraud auditing on the basis of taxation is addressed by considering the scope limitation. While detecting abnormal (unusual) economic and administrative actions in fraud audit, Article 3 of the Tax Procedure Law No. 213 of the Turkish Tax Law is applied. Accordingly, if there is suspicion of fraud in the recording of actions and transactions that are not in line with the natural course of life and cannot be related to commercial activities, the taxpayer is required to provide proof. So, the distinction between error and fraud is important in suspicious transactions subject to tax inspection. In the audit of the compliance of the transactions with the tax legislation, data obtained from the risk analysis with the high rate and deliberate repetition of transactions that can be characterized as errors are evaluated. As a result, the issues that are considered as accounting fraud based on their effect on the tax base are clarified, and the issues considered as accounting fraud in terms of Turkish Tax Legislation are explained with case studies.