Evaluation of the electronic transformation process in Turkey in terms of tax applications

The world has been such as to open to development since the world began. Transactions which take place need to evolve dynamically to make things easier. With the existence of the states, there has been a need for institutionalization and keeping a lot of information in the short term. Thus, the will of the state was born and the culture of institutionalization was established. For this reason, financial institutions has begun to take place in different structures in all administrations such as empires, sultanates and states. Towards the end of the 20th century, financial institutions also tried certain methods in order to make their transactions easier and caught an urgency through digitalization. In the study, various definitions were made about the public financial structure and the digitalization process. The chronological development of e-transformation and digitalization is discussed. While conducting the study, web pages of various domestic and foreign institutions and businesses, various articles, books, reports, statistics and compilations related to the thesis were used. Various e-transformation studies in the world were examined and a comparison was made with the e-transformation process in Turkey. Although the e-transformation process started late in Turkey, it has gone through similar processes with other countries. It has made tax auditing more effective in the public financial structure in Turkey, reducing tax losses and evasion, and making audit and follow-up more efficient. It also brought benefits such as saving time, reducing physical building costs, reducing bureaucracy and paper waste. Keywords: E-transformation, Digitalization, Informatics, Public Finance Management.