Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions

This research examines the use of kernel estimation and $FindDistribution$ methods in $Mathematica$ software to analyze the ratio of taxpayer audits to total taxpayers, focusing on two large populations: one with approximately 80,000 audits per 100,000 taxpayers and the other with 4.5 million audits...

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Main Authors: Mehmet Niyazi Çankaya, Murat Aydın
Format: Article
Language:English
Published: Akif AKGUL 2024-11-01
Series:Chaos Theory and Applications
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Online Access:https://dergipark.org.tr/en/download/article-file/3942246
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author Mehmet Niyazi Çankaya
Murat Aydın
author_facet Mehmet Niyazi Çankaya
Murat Aydın
author_sort Mehmet Niyazi Çankaya
collection DOAJ
description This research examines the use of kernel estimation and $FindDistribution$ methods in $Mathematica$ software to analyze the ratio of taxpayer audits to total taxpayers, focusing on two large populations: one with approximately 80,000 audits per 100,000 taxpayers and the other with 4.5 million audits per 6 million taxpayers. Comparing the maximum statistics, the study shows that a larger number of taxpayers leads to more audits. The dataset also includes a weighted average for audits and taxpayers with a maximum of around 75,000 and 4 million respectively. These numerical values have been determined using the simulation carried out after modeling the real data sets of the total number of taxpayers and their audits from the years 2012 to 2023. These results show that different taxpayer populations require the targeted audit strategies and highlight the importance of the statistical models with corresponding estimation method to better understand complex distributions and improve tax audit processes.
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institution Kabale University
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publishDate 2024-11-01
publisher Akif AKGUL
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series Chaos Theory and Applications
spelling doaj-art-a35afe1fbae7448e972df96e6d2f83f12025-01-23T18:18:49ZengAkif AKGULChaos Theory and Applications2687-45392024-11-016426427210.51537/chaos.14868691971Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight FunctionsMehmet Niyazi Çankaya0https://orcid.org/0000-0002-2933-857XMurat Aydın1https://orcid.org/0000-0002-7211-5208USAK UNIVERSITYUŞAK ÜNİVERSİTESİ, UYGULAMALI BİLİMLER YÜKSEKOKULUThis research examines the use of kernel estimation and $FindDistribution$ methods in $Mathematica$ software to analyze the ratio of taxpayer audits to total taxpayers, focusing on two large populations: one with approximately 80,000 audits per 100,000 taxpayers and the other with 4.5 million audits per 6 million taxpayers. Comparing the maximum statistics, the study shows that a larger number of taxpayers leads to more audits. The dataset also includes a weighted average for audits and taxpayers with a maximum of around 75,000 and 4 million respectively. These numerical values have been determined using the simulation carried out after modeling the real data sets of the total number of taxpayers and their audits from the years 2012 to 2023. These results show that different taxpayer populations require the targeted audit strategies and highlight the importance of the statistical models with corresponding estimation method to better understand complex distributions and improve tax audit processes.https://dergipark.org.tr/en/download/article-file/3942246inferencenon-parametricmodelsrobust statisticssimulationtaxpayers
spellingShingle Mehmet Niyazi Çankaya
Murat Aydın
Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
Chaos Theory and Applications
inference
non-parametricmodels
robust statistics
simulation
taxpayers
title Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
title_full Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
title_fullStr Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
title_full_unstemmed Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
title_short Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions
title_sort tax audit in turkiye simulation and estimations based on kernel and weight functions
topic inference
non-parametricmodels
robust statistics
simulation
taxpayers
url https://dergipark.org.tr/en/download/article-file/3942246
work_keys_str_mv AT mehmetniyazicankaya taxauditinturkiyesimulationandestimationsbasedonkernelandweightfunctions
AT murataydın taxauditinturkiyesimulationandestimationsbasedonkernelandweightfunctions