The effect of e-taxation practices on voluntary tax compliance

The rapidly developing and changing world has closely influenced individuals and societies. The social structure that has changed with the transition from the industrial age to the information age has brought with it a number of innovations. One of the innovations that cause change and transformation in all areas of society is the Internet and information technologies. Adapting to this change in our country, as in the world, we have turned to electronic applications in the provision of services and the electronic (e-) transformation of states has begun. In our study, the transformation journey of the World and Turkey into an e-state has been followed as an adventure starting from the Information Age, and the development of the application and its current results have been revealed with the examples of the selected countries. Different aspects of e-taxation applications, which are one of the e-government applications, from the legal framework to the pros and cons, have been examined and today's results have been reached with the help of numerical data. The aim of the study is to reveal the change of electronic applications on the field of finance and taxation in particular and the effect of this change on tax compliance. Keywords: Information Age, Information and Communication Technologies, E-Government, E-Taxation, Tax Compliance