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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Akif AKGUL
2024-11-01
|
| Series: | Chaos Theory and Applications |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/en/download/article-file/3942246 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832590411744411648 |
|---|---|
| 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. |
| format | Article |
| id | doaj-art-a35afe1fbae7448e972df96e6d2f83f1 |
| institution | Kabale University |
| issn | 2687-4539 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Akif AKGUL |
| record_format | Article |
| 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 |