Türkiye’s New Strategy against Fake Documentation: Digitalization, Risk Analysis and Constitutional Implications

Abstract

In Turkish tax law, the latest development on digitalization that is of particular concern to VAT is the “Strategy Against Fake Documentation and KURGAN Guide for Taxpayers and Members of Profession”. Bringing the fight against fake documentation beyond the framework of individual audit activities and criminal sanctions and turning it into a long-term and holistic strategic policy area, the guide and its implementation content have had a broad repercussion in press accompanied by debates. In this article, the author discusses the new tax administration approach on the Establishment-Supervised Analysis System (Kuruluş Gözetimli Analiz Sistemi, KURGAN) and derives constitutional inferences.