In this article, the author examines the contribution that tax audits make to direct tax collections and deterring tax evasion in Pakistan. From his empirical analysis of the number of audits performed, tax revenue collected and GDP data in the tax years from 2019/10 until 2015/16, the author concludes that tax audits have made a meagre contribution to direct tax collection and failed to deter tax evasion. The article offers a range of reasons for these shortcomings.