The Effect of Electronic Applications on Tax Auditing: An Investigation on Auditing Parties

MEMİŞ M. Ü., ÇÜRÜK T., Unal Y.

MALIYE DERGISI, sa.176, ss.474-504, 2019 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Sayı: 176
  • Basım Tarihi: 2019
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.474-504
  • Çukurova Üniversitesi Adresli: Evet

Özet

As in many developed countries, advances in information technology have been pursued in Turkey and a process of electronic application has started via the e-state application. In line with this, the Ministry of Treasury and Finance has initiated the VEDOP Project in order to start applying the electronic tax system in the taxation process. The aim of this study is to investigate the effect of the electronic applications made in the scope of the VEDOP Project on tax auditing which constitutes the basis of an effective taxing system. Whether the electronic applications would have a positive effect on tax auditing functions, namely, prevention, research and educational, was analyzed with a survey in cooperation with the auditing parties, and the results were analyzed with SPSS. The result of the analysis indicate that electronic applications affect tax auditing functions positively.