The Turkish Revenue Administration (TRA) has placed data analytics and artificial intelligence in tax audits in Turkey at the center of its digital transformation strategy. The goal is to strengthen the risk-based audit system, combat the shadow economy, enhance taxpayer compliance, and achieve more effective tax administration.
Today, tax audits are no longer conducted solely with traditional methods but are supported by advanced analytical techniques and AI-driven risk algorithms.
The Role of Data Analytics and AI in Tax Audits
Big Data Utilization: Information from multiple sources such as e-Invoice, e-Archive, e-Ledger, POS, and banking data is collected and analyzed in a central system.
Risk Scoring: Taxpayers are evaluated based on sector, company size, transaction volume, and past compliance behavior.
Anomaly Detection: Irregular transactions, suspicious documents, and inconsistent declarations are automatically identified.
Preventive Applications: Beyond audits, taxpayers receive early warnings, allowing them to correct errors proactively.
AI-Supported Tax Processes
1. Audit Selection
High-risk taxpayers are selected through data analytics and subjected to tax audits. This ensures that audit resources are used more efficiently.
2. Invitation to Explain (İzaha Davet)
When anomalies are detected, taxpayers are invited to provide explanations before any penalties are imposed. This mechanism offers a faster and more constructive resolution for both the administration and the taxpayer.
3. Physical Inventory Controls
Stock, production, and cost data are cross-checked in real time. AI analyzes invoice-stock relationships and quickly detects fraudulent or misleading documentation.
4. Voluntary Compliance Monitoring
Taxpayers are encouraged to test their own systems before audits. AI-powered compliance tools provide opportunities for voluntary corrections, reducing risks.
Why It Matters for Taxpayers in Turkey
- Creates a more transparent and reliable audit environment.
- Reduces penalties by enabling early detection of errors.
- Makes tax audits more predictable and data-driven.
- Strengthens corporate compliance and reputation.
Professional Support
Data analytics and artificial intelligence in tax audits in Turkey (2025) are expanding year by year. Businesses must ensure risk-based compliance, especially in e-invoice, e-ledger, and VAT refund processes.
ÖzbekCPA offers professional consulting services in data analysis and AI-based risk assessments, explanation invitation processes, actual inventory compliance, and voluntary compliance monitoring. To reduce your risks in digital tax audits and manage your compliance process with confidence, contact us.
