Document system and application results in Turkish tax system

The Turkish tax system is based on documentation of transactions leading to taxation, and on the entries of the legal documents to general journals or daybooks. Therefore, tax-related transactions must be based on a certain document within an order. Transactions that properly documented, in accordance with the presumption of "at first look", are considered to present the actual situation, unless proven otherwise. Acts contrary to the mentioned understanding cause both the reassessment of the tax base of the period declared and the tax penalty if any tax loss occurred, and the penalty of irregularities at tax procedures due to the Articles 353 or 352 of the Turkish Tax Procedure Law. In addition, if the documentation against the Tax Procedure Law are prepared by the actions specified in Article 359 on the Tax Procedure Law, the taxpayer may be indicted with a criminal penalty on the grounds of tax fraud. It is possible to categorise the documents used in the Turkish tax system into two classes, one of which are prepared on paper, while the others are created electronically. Toward the technological developments, the legislator introduced the e-Invoice application for the first time in order to transfer some documents electronically to the tax offices. At this point, e-Documents are not a new type of document, and already have the same legal regulations with the types of documents in paper in accordance with the provisions of the Tax Procedure Law. In this study, the documents regulated in the Turkish tax system have been discussed in detail. Evaluation and Suggestions have been made on the future of the implementations of the e-documents through the empirical findings on issues such as the effects of electronic document implementations to prevent tax evasion, willingful adaptation to the taxes, and efficiency of collecting revenues by the administration exclusively.