The effect of e-government applications on tax accrual, tax collection, tax control and tax cost in taxation

Together with the emerging technological developments, both economic as well as the changing social structure in the center of the transformation process is seen as an advanced information and communication technologies. Today, the political, economic, social and technological developments are no longer imagining. The process of globalization together with the intensification of competition in the markets has become inevitable particularly in the institutional restructuring of the public to the private sector. Information technology, called the telecommunications, computer and communication technology developments have led information to a new production factor such as labor and capital. These radical changes and prevented the rise of knowledge began to change in the shape of states management in time has led to the use a long with a combination of state and internet concepts. Thus, has entered in to a new process and has emerged the concept of e-government spontaneously. With these improvements in Turkey as in the world e-government projects began implementation. In the first study all aspects of electronic government as a conceptual framework is discussed, e-government model the model of factors that determine the objectives and the effectiveness of e-government are mentioned. In the second study, taking in to account the e-government applications in the world and in Turkey; explained that the application Tax Office Automation Project in Turkey. The world in terms of e-government that is strong in the country, examples of applications are mentioned. In the last part of the study, it is emphasized to what extent e-government affects tax accruals, tax collections, tax audits and tax collection costs.