Master'sOpen Access

A research on the interaction of e-accounting applications with accounting information system and tax audit

2022
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Advisor: Prof. Dr. Fatma Tektüfekçi

Abstract (EN)

E-accounting applications act an important role in digitialization of commercial processes as a consequence of deveolping technology. We encounter them as e-declaration, e-document, e-ledger and ledger declaration system in our country. E-accounting applications is gradually presented to tax payers' use in the scope of legal regulations and is still developed within the direction of recent updates. In this thesis study, accounting information technologies of e-accounting applications in Turkey and their interaction with tax inspetion, and the efficiency of Tax Audit Analysis System (VEDAS) is investigated. This study consists of four parts. İn the first part, definition, history, function, importance and aims of the accounting information system is focused. In the second part, information about the content of tax inspection in Turkey by ministry is given. In the third part, legal regulations of e-accounting applications used in Turkey and their technical details are explained. In the fourth part, a survey about Tax Inspector and Assistant Tax Inspector, and accounting information system of e-accounting applications and interaction between tax inspection and efficieny of VEDAS are investigated. For this aim, an example group of 367 people is determined and the data analysis obtained is performed by using SPSS 28 software packcage. The data analysis obtained as a result of this research, it is found that users opinion about the parameters of accounting information systems of these applications were positive. Also, it is postulated that these applications contributed to commercial life for both private sector and public authorities.

Author

Dr. Feyyaz Öner

How to Cite

Feyyaz Öner (Master Thesis). A research on the interaction of e-accounting applications with accounting information system and tax audit, 2022, Dokuz Eylül University.

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