The main source of financing of public expenditures that the state is obliged to make is taxes. In cases where public expenditures exceed public revenues, states that need additional income sources may resort to borrowing. It is not possible to earn permanent income from other methods other than these two main sources of income. Public borrowing can also sometimes be used as a fiscal policy. Uncollectible taxes are one of the reasons why public revenues remain insufficient against public expenditures. Failure to collect taxes for various reasons causes tax damage. The state conducts tax audits in order to collect these taxes that it has lost. It also makes audit expenditures for these audits. However, these taxes are tried to be collected through tax structuring at various times. When the estimated and accrued taxes in the initial appropriations cannot be collected, the government resorts to borrowing. As a result of this borrowing, borrowing costs arise. The interest burden to be paid increases. Especially when indexed to foreign currency, the size of the costs becomes even more evident. In our study, the years 2017-2022 were considered, taking into account the statute of limitations. With cross-data evaluation, it has been investigated how much tax collection is, what types of taxes are the most uncollectible, how much expense is made for tax auditing, and how much tax is collected against these expenses. It has been tried to determine how much borrowing was applied due to the taxes that could not be collected as a result of tax destruction and the cost of this borrowing.