The convergence of technological changes with digitalisation is having an impact in every field. In this era of rapid digital transformation, tax authorities are also coming to the fore with their technological advances. This digital transformation, shaped particularly by the paradigms of ‘Industry 4.0’ and ‘Tax Administration 3.0’, has created a whole new field in tax auditing. The digitalisation process of tax administrations has led to the replacement of traditional auditing mechanisms with a structure based on big data and artificial intelligence applications. In this context, the study examines the role of the Organisation-Supervised Analysis System (KURGAN), implemented by the Ministry of Treasury and Finance, which represents a strategic turning point in the fight against the use of false and misleading documents in Turkey. The study analyses the technical infrastructure of the system, as well as its compliance with the OECD's ‘Ten Global Principles for Combating Tax Crime’ and its reflections in Turkish Tax Law. Legal reforms, such as the shift in the burden of proof for determining ‘intent’ in the use of false documents and the separation of tax audits from tax crime investigations, are considered critical components for the system's success. The study reveals that the KURGAN application is not merely a technological tool; it is a comprehensive strategy change that increases taxpayer compliance, aims to eliminate informality at its source, and is based on a ‘preventive’ approach to tax auditing.