Belediye Şirketlerinde Vergisel Sorunlar: Türk Sayıştayı’nın 2014-2023 Denetim Raporları Perspektifinden Bir Değerlendirme
Tax Issues in Municipal Companies: An Assessment from the Perspective of the Turkish Court of Accounts' 2014-2023 Audit Reports

Summary/Abstract: This study aims to holistically examine the risk areas related to tax compliance in municipal companies in Türkiye through the lens of the Turkish Court of Accounts’ (Sayıştay) audit reports. Audit reports on municipal companies published for the 2014–2023 period were reviewed using qualitative content analysis; tax-related findings were classified according to a predefined coding scheme, and salient themes were identified based on frequency distributions. The results indicate that tax-related findings concentrate primarily on tax and similar penalties and on value-added tax (VAT) practices, while deficiencies that may lead to public loss are also observed with respect to corporate income tax and personal income tax. In addition, a significant portion of the findings appears to be associated with delays in declaration and payment processes, inconsistencies between accounting records and tax accounts, incorrect application of exemptions/deductions, and errors in documentation and withholding practices. Overall, tax processes in municipal companies should be considered an organization-wide compliance domain, not confined to finance units alone, but embedded in procurement–contract management, sales/invoicing, and human resources workflows. The study offers practice-oriented recommendations, including internal control checklists, a responsibility matrix, and regular reconciliation mechanisms, and it seeks to mitigate risks through managerial ownership and periodic monitoring reports.

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