Book declaration system application and suggestions for problems in the system: A research in Trabzon province

With the developments in information and communication technologies, many of the services offered have been transferred from paper to electronic environment and the Government has introduced many new applications to the use of professionals in this regard. The use of accounting information in electronic environment has increased rapidly with its features such as access to information, the ability to easily share information with different people, the use of it in decision-making processes, the ability to easily make changes on it and its traceability, and the ability to access many different devices such as mobile phones. At the end of this process, the way the information was obtained changed and it was necessary to determine the processes in accordance with the new situation. The book declaration system introduced by the Revenue Administration within the scope of e-transformation was also made available to taxpayers as of 2018 accounting period. With the introduction of the book declaration system to the use of professionals, some of the problems seen before the implementation disappeared; however, some new problems emerged. By identifying these problems; solutions to be identified and demands of the state of the book declares approach to systems that work with a professional accountant prepared in order to develop books and filing system of the profession is intended to contribute to the application of the accounting profession in Turkey. Within the scope of the study, data were collected and analysed in order to determine the tax assessment, audit and record order evaluations of the accounting professional members operating in Trabzon province through survey method. As a result of the research, in order to make the book declaration system more suitable for use, recommendations were made to contribute to the solution of the problems in the light of the information obtained within the scope of the research.