Özet:

The rapid development of information technologies forces individuals, and public institutions to digital transformation. This transformation means the transfer of financial processes to the electronic medium for public institutions, accounting professionals and taxpayers. As a result of the digital transformation, accounting professionals and taxpayers use many electronic accounting applications, such as e-defter, e-beyanname, e-facture, e-informations, in their commercial activities and in the process of reporting their activities to public institutions. Thanks to electronic accounting practices, taxpayers make tax payments by making a declaration about their activities. In the study, the issues of digital transformation, e-booking and e-tax applications were explained, the Ministry of Treasury and Finance's Presidential Revenue Administration developed and the electronic applications involved in the taxation process were studied. The study, e-facture, e-reklamation and internet/interactive tax office applications have been done to determine the impact on tax taxation and taxation. According to the study, the data taken to be assessed by the President of the Revenue Administration between 1994-2021, with the beginning of the use of the relevant practices, there have been significant increases in the tax rate and tax rate. These increases are also considered to have an impact on the use of e-applications along with other factors.

Anahtar Kelimeler: