Effects of electronic tax applications on the taxation process

The multi-functional structure of the tax increases the importance of the tax. Because, thanks to taxes, it is possible to intervene in more than one area. Therefore, a good tax management and tax collection are both needed in the past and in the present. Problems experienced in the taxation process where traditional methods are used, for example; Situations such as bureaucracy, increasing costs, the weakness of the state-citizen relationship, and the failure to detect tax losses and evasion have led to the use of the advantages offered by technology. For this reason, the electronic taxation approach initiated by the Directorate of Revenue Administration with the Tax Office Automation Project has changed the functioning of the taxation process. Taxpayers have been able to perform most transactions, such as reporting, learning information, or paying taxes, through a computer or mobile device. Electronic storage of information and documents minimizes the share of errors that may occur in formal, submanent, and administrative activities to uncover the true nature of the tax. The electronic transmission of each transaction to taxpayer protects both the right to claim taxpayer and reduces the burden of administration. However, the application of electronic foreclosure damages the commercial lives of taxpayers. The purpose of this study is to establish the functioning of electronic tax practices used between the taxpayer and the payee tax office, to identify the positive and negative aspects of these practices on tarh, notification, accruals and collection processes.