INFORMATION TECHNOLOGIES IN THE RISK ANALYSIS PROCESS OF VAT REFUND USAGE: TURKEY APPLICATION

Abstract

To achieve sustainable foreign trade of especially developed and developing nations to obtain competitive advantage in the economy at anation, export oriented foreign trade policies are implemented. VAT incurred due to export is an important factor in e encouraging export procedures. In this study, value added tax return risk analysis are examined. The use of integranted IT risk analysis systems, will help to provide in dealing with underground economy data base. As a result, revenue administration, which holds main rules in fighting with underground economy, takes advantage of IT and automation systems, but, it is very important to create Turkey’s “tax risk map” and areas which have higher risk of informal activities, in the effective use of this system. To include new extras in existing control segments that is in VAT return reports will be helpful in dealing with effective tax auditing.