The relationship of electronic tax applications with voluntary tax compliance

Taxes, are of great importance for both the state and citizens as they constitute the country's primary source of income. Puplic services provided to citizens are provided with these taxes. Therefore, it is important that taxes are not paid incompletely and on time, but also that the costs incurred during the tax process are low. Thanks to e-tax applicationsi the costs of paper-based transactions are minimized and taxpayers are provided with the convenience of completing their transactions electronically without going to the tax office. This provides convenience for taxpayers in tarcking their tax debts and paying their tax debts. In terms of tax administration, it enables transations to be carried out faster and cost-free, and provides convenience in terms of tax audit. In this study, in the first part, the steps towards becoming and information society and e-government application, which is a result of the e-transformatio process, are mentioned. In the second part, e-tax applications implemented in Turkey and their examination in terms of taxpayer participation are axamined. In the third section, tax compliance aand voluntary tax compliance are mentioned. And factors affecting voluntary compliance with tax are examined. The purpose of this study; to theoretically reveal the relationship between electronic tax applications and tax compliance. Also in the study; based on results obtained, suggestions to increase voluntary tax compliance ares also included.