Electronic tax audit in Turkey in the light of selected countries and new developments

In order for the government to provide public goods and services in the country, it needs revenue. The most commonly used method for revenue in public finance is taxes. In Turkey, taxes used in government finance are collected based on taxpayers' declarations. The government is making many innovations to simplify and effectively use the declaration method still being used in our country. Firstly, programs that ensure the proper functioning of the system should be established, and effective tax audit systems should be developed to control the pressure of taxes on taxpayers. With advancing technology, changes have occurred in governments' audit techniques and methods, particularly with a significant increase in efforts aimed at taxpayers' development and compliance. This study discusses developments in tax audits and electronic applications for Turkey and selected countries. When providing services, the government takes numerous factors into consideration when conducting its activities. It primarily develops audit methods and techniques suitable for tax systems and supports them with electronic applications. As a result, considering the developments taking place, an evaluation has been made regarding how regulations governing practices offered by the state to public institutions and taxpayers have come about and what efforts have been made to ensure their effectiveness. The aim of the study is to examine the contribution of electronic applications used in selected country tax systems to taxation and auditing. Taxpayers used to pay their taxes by going to tax offices and encountering various problems. However, now, without having to go to tax offices, tax payments can be made quickly using applications developed with information and communication technologies. The use of information and communication technologies in auditing processes has facilitated the auditing processes of auditing personnel by ensuring that tax transactions are recorded and has reduced their workload. In addition, the accuracy of the information in the books and documents has been determined and taxes not stated in the declarations have been recorded, thus reducing informality.