International Conference on Eurasian Economies
10-12 July 2017 – Istanbul, TURKEY
Paper detail
Paper ID : 1911
Status : Paper published
Language : Turkish
Topic : Microeconomics and Entrepreneurship
Presenter: Ph.D. candidate H. Muhammet Kekeç
Session : 4B Finans II
The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey
Elektronik Vergi Uygulamalarının Vergi Denetimi Üzerindeki Etkisi: Türkiye Örneği
- Asst. Prof. Dr. Tuğçe Uzun Kocamış (İstanbul University, Türkiye)
- Ph.D. candidate H. Muhammet Kekeç (Istanbul University , Türkiye)
Abstract
The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.
JEL codes: H26, H25, H83
Uzun Kocamış, Tuğçe, Kekeç, H. Muhammet (2017). "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey" in Proceedings of International Conference of Eurasian Economies 2017, pp.276-281, Istanbul, TURKEY.
DOI: https://doi.org/10.36880/C08.01911
