Tax system in Turkey in 2000 and after and e-transformation applications

Economic policies are tools used by states to determine their economic activities. With the determination of economic policies, the behavior of individuals or institutions in the economic process is determined. However, these behaviors are too vital to be left to the taxpayers themselves. Therefore, states make income and expenses like individuals or institutions. Expenses that need to be made are called public expenditures and are sometimes built to direct economic activities and sometimes to ensure fair income distribution. On the other hand, the biggest type of income obtained by the states is the taxes they provide from individuals or institutions. This decrease in tax revenues causes the blockage of the entire economic system. Therefore, it explains the tax obligations and what the taxpayers will do and takes the necessary rules and measures to ensure that they are complied with. Today, with the development of technology, the ways of doing tax duties are shifting towards electronic transactions. By determining the infrastructure of electronic transactions of the relevant institutions, it not only adapts the taxpayers to the new system, but also tries to control the fair income distribution, competitive element, and tax income by taking measures to minimize tax loss and evasion by ensuring strict follow-up. In the study, there is a set of rules that include the principles that should be followed by the taxpayers of the situation that starts with the effect of the policies implemented by the state on the economic life. All these rules emerge in the form of issues that include the rules that created the tax system. The articles of the law that include these issues and the sections that include the addition of the communiqués published to explain the articles of the law are mentioned. In the articles of the law in the VUK, the section that includes the penalties in case of non-compliance with these issues is explained. Documents organized in paper environment have left their place to electronic documents over time with technological developments. It is seen that the electronic documents, which have been replaced by the documents issued in the paper environment, are also subject to the penal sanctions in the TPL. All these set of rules and penal sanctions play a major role in preventing the informal economy by trying to increase the number of taxpayers, and by the dominance of the administration's control mechanism, and by means of tax transactions carried out without discrimination among taxpayers and intense tax audits.