Vergi Denetim Sürecinde Büyük Veri Analitiği

Büyük veri analitiği geleneksel veritabanı teknolojilerinin sınırını aşan, birçok kaynaktan sağlanan farklı formatlardaki verilerin bir araya getirilmesi, standartlaştırılması ve işlenmesi yoluyla bilgi üretme sürecini ifade etmektedir. Söz konusu teknolojinin ekonomide uygulama alanının genişlemesi vergi idareleri açısından yeni fırsat ve tehditler ortaya çıkarmaktadır. Büyük veri ve bağlantılı teknolojiler vergi idaresine gerçek zamanlı denetim, mükellef beyanına bağımlılığın azalması, risk analizine dayalı mükellef seçimi, illegal faaliyetler öncesi önleyici prosedürler, iktisadi kararlarla ilgili eğilim, trend ve kalıpların belirlenmesi başta olmak üzere yeni imkan ve araçlar sunmaktadır. Bu çalışmanın amacı büyük veri analitiğinin vergi denetim sürecinde ortaya çıkaracağı yapısal dönüşümü, olası faydalar, dezavantajlar ve zorluklar çerçevesinde değerlendirmektir. Yeni teknolojilere uyum sağlanabilmesi için vergi idarelerinin fiziki ve beşeri altyapısının yeniden yapılandırılması; vergi denetim sürecinde etkinliğin artırılması, vergi kaybının önlenmesi, dönüşümün iktisadi hayattaki etkilerinin yönetilmesi ve yönlendirilmesi açısından bir tercihten ziyade bir zorunluluktur.

Big Data Analysis in Tax Audit

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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