Tax efficiency in e-finance practices: An evaluation on Turkey and selected OECD member countrier on the post- 2015 a review

E-finance applications emerge with the development of e-government application, which is the most important step of technology in the public domain. In this study, it is aimed to examine the efficiency determination with the use of e-finance applications. With the research covering Turkey and selected OECD countries in 2015 and beyond, it is concluded that e-finance applications show continuous improvement. It is concluded that the cost values achieved through the use of the applications, savings information, and participant rates showing voluntary compliance provide efficiency. It is determined that e-finance applications in Turkey should show new developments for disabled individuals in order to appeal to all citizens. It is suggested to use the code number in case of problems in the transmission of e-notification notifications to taxpayers. It is determined that innovations that support the use of mobile applications should be introduced. It is observed that the inclusion of applications such as e-judging, e-voting, e-passport, e-parliament, in OECD countries, will increase efficiency. In addition, the result that the use of e-finance applications will provide convenience and efficiency in extraordinary times emerges with the data obtained during the Covid-19 process.