MERTER, Mehmet Emin Celal Bayar Üniversitesi - Akhisar Meslek Yüksekokulu, Turkey

THE ANALYSIS OF THE IMPACT OF E-DECLARATION OF TAXES ON THE EFFECTIVENESS OF TAX AUDITINGS

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By the advent of new information and scientitific technologies, the rise of e-government applications and development of such implementations were more than apparent. One of the most widely applied fields of such applications was the terrain of e-taxation. In the context of e-taxation in Turkey, e-declaration since the begining of its impelemntation in 2004 and the Directorate of Tax Auditing Council will be the prime objects of analysis fort his very study as in regard to the novel ways how tax auditing is realized and the effectiveness of tax auditing processes. By means of handling the electronic declarationa, as the most important date, the analysis shall reveal the importantance of e-declarations with more potency on identifying the tax payers and related issues

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E , Declaration , Tax Auditing Council , Tax Auditing

Celal Bayar University Journal Of Social Sciences

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