Utilization of Benford Law in Tax Audit and Its Application
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
Taxing in turkish tax system, is mainly based on declaration. Taxing based on declaration assures mobility to taxpayers. So this situation necessitates a control mechanism. Therefore tax audit has an important role.
Authors and Affiliations
Orçun AVCI| Ar. Gör., Aksaray Üniversitesi İİBF orcun.avci@outlook.com, Zeynep DEMİRCİ| Ar. Gör., İzmir Kâtip Çelebi Üniversitesi, İ.İ.B.F zeynep.demirci@ikc.edu.tr
Keywords
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