Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Miraç Fatih İLGÜN

Konular:Beşeri Bilimler, Ortak Disiplinler

Anahtar Kelimeler:Big Data,Tax Audit,Tax Management

Özet: Big data analytics refers to the process of generating information by combining, standardizing and processing data in different formats from multiple sources that exceed the limit of traditional database technologies. The expansion of the application area of this technology in the economy creates new opportunities and threats for tax administrations. Big data and related technologies offer new opportunities and tools to the tax administration, including real-time auditing, reduction of dependence to taxpayer declaration, taxpayer selection based on risk analysis, preventive procedures before illegal activities, determination of trends and patterns related to economic decisions. The aim of this study is to evaluate the structural transformation of big data analytics during tax audit within the framework of possible benefits, disadvantages and difficulties. Restructuring the physical and human infrastructure of the tax administrations in order to adapt to new technologies is an obligation rather than an option in terms of increasing the efficiency in the tax audit process, preventing tax loss, managing and directing the economic effects of the transformation.

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