Özet:

Taxes are at the top of the public revenues that the state needs in order to finance the public services it provides. The correct execution of the taxation process and its support with auditing are of great importance for the prevention of public deficits. Performing taxation transactions correctly and fulfilling their obligations under appropriate conditions are the main expectations of taxpayers from the process. In today's conditions, where information technologies are more advanced than ever before, it is seen that the taxation process and other related transactions and the parties of the tax also take their share from these developments. The Tax Office Automation Project (VEDOP) has been developed for purposes such as increasing the service quality, ensuring taxpayer satisfaction and increasing voluntary tax compliance. With the project, which covers electronic applications, it is aimed to provide fast, low-cost, effective and efficient service by transferring many taxation transactions to the electronic environment. In this context, in this study, measuring the perception of income taxpayers regarding the effect of electronic tax applications on tax revenues was examined using the survey technique. Within the scope of the review, a study was carried out on 200 taxpayers based on the Central Anatolia region. As a result, it has emerged that electronic tax applications are advanced in terms of functionality, use and benefit, and e-applications are useful for taxpayers. In addition, it was predicted that these practices contributed to the increase of tax revenue.

Anahtar Kelimeler: