摘要：It is important that taxes, which have a significant share in public revenues, are collected fully within the scope of fiscal and extra fiscal purposes. For this purpose, public administrations use various deterrents and incentives and try to establish an effective tax audit system. Within the scope of tax audits, it is examined whether taxpayers fulfill their tax duties in accordance with the legal legislation through various techniques and it is aimed to collect tax revenues with the least loss. Accordingly, by ensuring fairness and equality in taxation with an effective tax audit, tax ethics, tax culture, tax awareness and tax compliance are improved, which leads to an increase in tax revenues. In this study, the relationship between the tax audit rate and accrualcollection rate was analysed by time series analysis using annual data covering the period 1985-2018 for Turkey. In the analysis, the series were observed to be cointegrated in the long term and, when the long term cointegration coefficient was examined, it was found that a 1% increase in the audit ratio (AR) increased the accrual-collection ratio (ACR) by 5.35%. On the other hand, according to the results of the short-term analysis between the series, a 1% increase in the audit rate (AR) led to an increase in the accrual-collection rate (ACR) by 0.45%, and this result showed the existence of a linear relationship between AR and ACR. Finally, according to the Granger causality test result, the existence of a one-way causality relationship from the audit rate to the accrual-collection rate has been reached.
