Revenue administration projects within the scope of e-government applications in Turkish public administration

In the 21st century, where technological developments are gaining momentum, the importance of digitalization is increasing and showing its effect in all areas. One of the most important effects of digitalization is its reflections in the field of public administration. With digitalization, the concept of e-government has emerged in public administration. E-government applications enable citizens to access public services in the fastest way. Also, an increase in the quality of public services has been observed with e-government applications. In this context, there has been a great change and transformation in e-government in all of the world. In this process, the importance given to e-government applications has increased rapidly in Turkey. In this context, the transition to e-government application in the field of tax has an important place. The Revenue Administration (GİB) is the leading institutions that have supported the development of e-government application in our country. The Revenue Administration aims to increase the tax compliance of tax payers by updating its e-government investments, which started with the Tax Offices Automation Project (VEDOP), with technological developments such as artificial intelligence, industry 5.0, and big data sharing.In addition, GİB also aims to ensure transparency on taxation and to reduce costs. In this study, within the scope of the projects of the revenue department, the place of e-government applications in the Turkish public administration was analyzed. The study consists of three parts. In the first part of the study, a conceptual framework is presented by including the definition, historical development, benefits and problems and features of the e-government application. In the second part of the study, the development of e-government applications in Turkey is analyzed. In the last part of the study, information about the structure and duties of the Revenue Administration was given and the digital tax practices of the GİB were examined. The positive and negative effects of e-tax practices in terms of tax compliance are mentioned and the latest developments in e-government applications affecting voluntary compliance with tax are evaluated.