The Analysis of the Turkish tax administration from the new technologies and globalization perspectives

ABSTRACT Living 21. century, world is changing so rapidly which can not be compared to any other period of the time. This change, like many other areas, has resulted in many negative and/or positive effects on Turkish tax administration, as well. By the effects of posibilities provided by the globalization and new technology, it is getting less as less possible for tax administration "to examine, determine and prove" "the taxpayer, the taxable event and transactions and the event which causes the tax". For this reason, tax administrations have faced the problem of collecting, reaching and using the knowledge. In the future, tax administrations will have to benefit more and more from the new technological possobilities for making a control system and collecting knowledge. It is essential to make necessary regulations and works so as to make it possible for the Turkish tax administration not to be affected from the negative results of the globalization and new technology, and benefit more from the possibilities provided by these.