The Role of Internal Control and Tax Audit Strategies in Preventing Tax Evasion within the Scope of Digital Transformation

Technological and digital transformation has become a central element of modern tax administration, offering new opportunities to enhance audit quality and reduce tax evasion. As economic transactions increasingly shift to digital environments, understanding how advanced technologies strengthen audit processes has gained growing academic and policy relevance. This study addresses this need by evaluating the impact of digital tools on tax audit effectiveness through a structured review of existing research. The guiding research question of the study is: In what ways do technological and digital transformation practices improve the effectiveness of tax audits and contribute to preventing tax evasion? To answer this, the study employs a systematic literature review methodology, examining peer-reviewed studies, institutional reports, and empirical research produced between 2000 and 2024. Using thematic analysis, the review categorizes technological applications such as AI-supported risk scoring, big data analytics, e-invoicing systems, blockchain-based verification tools, and real-time reporting mechanisms. The originality of this study lies in its comprehensive, cross-disciplinary synthesis that integrates insights from public finance, information systems, digital governance, and behavioral compliance research. Rather than concentrating on a single country or technological application, the study provides a broad comparative evaluation of global experiences with digital transformation in tax auditing. The findings reveal that technological adoption significantly improves audit accuracy, accelerates anomaly detection, and broadens the range of available data for risk assessment. Additionally, digital platforms contribute to higher voluntary compliance by reducing administrative burdens and increasing transparency. However, the literature also highlights several challenges, including cybersecurity threats, data privacy issues, limited digital capacity within tax authorities, and differing levels of technological readiness across jurisdictions. In conclusion, the study demonstrates that digital transformation plays a crucial role in modernizing tax audits and mitigating tax evasion risks. The study recommends strengthening data integration infrastructures, enhancing cybersecurity measures, improving the digital competencies of audit personnel, and promoting international cooperation to ensure the sustainable and effective implementation of digital tax administration. Keywords: Tax Evasion, Internal Control, Tax Administration, Digital Transformation, Digital Transformaiton in Tax Evasion REFERENCES Alm, J., & McClellan, C. (2012). Tax morale and tax compliance from the firm's perspective. Kyklos, 65(1), 1-17. Aşan, H., Ayçin, E., & Doğan, O. (2025). 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