Article 228 of Presidential Decree No. 1 on the Presidential Organization states that, among the duties and powers of the Tax Audit Board, is to analyze the activities of taxpayers by groups and sectors, make comparisons, and thus identify risk areas through a Risk Analysis System to be created by collecting all kinds of information, data, and statistics. Our Ministry"s "Action Plan to Combat the Informal Economy" includes the use of behavioral approach policies to ensure that taxpayers fulfill their tax obligations on time, in order to increase social awareness and voluntary compliance levels. For this purpose, in order to ensure that taxpayers fulfill their declaration and payment obligations on time, approaches that will yield quick and effective results will be developed within the framework of behavioral approach policies, thereby increasing the level of voluntary compliance. Within the scope of Action No. 8, titled "Behavioral approach policies will be used to ensure that taxpayers fulfill their tax obligations on time," which is included in the 2nd Component of the Action Plan: "Raising the Level of Social Awareness and Voluntary Compliance," our Presidency is carrying out studies. The purpose of behavioral approach policies is to guide individuals in order to help them make the right decisions while protecting their right to choose. As part of the analysis studies within our Presidency, taxpayers who are currently partners in companies with a size of B1, B2, and B3 in 2025, or who are outside of these companies but make high luxury expenditures in 2025 and do not report any income in the relevant period, or whose reported income is inconsistent with their expenditures, have been identified as a risk group.