A case study on the level of use of digital taxation services by corporate taxpayers and their impact on tax compliance

In today's technological era, Information and Communication Technology (ICT) has become a necessity for all businesses, governments and society in general. Information technologies are one of the most important technologies used in recent times to simplify complex and difficult processes and increase efficiency. The spread of ICT and the internet has connected the entire world like a small village and brought states closer to each other. The digital age is a period in which production is personalized, new forms of collaboration emerge, access to information accelerates, and competition is high, inspiring innovation and entrepreneurship. This period, new concepts such as digitalization and e-government have emerged. Digitalization has caused some changes in our daily lives, our economy and the structure of our society. New breakthroughs in digital technologies have led to the emergence of digital taxation technology. Transferring tax transactions to digital media has a significant impact on increasing tax compliance by facilitating the work of the tax authority and the taxpayer. In this context, digitalization and digital tax compliance were discussed in the study and the possible effects of digitalization on tax compliance were evaluated. The main problem of the study is the question of "What kind of an impact has the use of digital technology in tax transactions in Turkey had on the tax compliance behaviors of corporate taxpayers (On Tax Compliance)?". İn the research, a case study method was adopted using the qualitative research method. In the research where in-depth interview technique was used, interviews were conducted with 12 participants selected with purposeful sampling technique. Of the participants, 2 of whom are Certified Public Accountants, 3 are freelance accountant financial advisor, 1 is a Taxpayer Services and Strategy Group Manager, 1 is a Tax Office Manager, 1 is a Tax Office Assistant Manager, 2 are Revenue Experts, and 2 are Tax Inspectors. In the research conducted with semi-structured and developmental question technique, the data consists of participants' thoughts on the impact of the use of digital taxation technology on corporate taxpayers' tax compliance. By conducting content analysis in the research, the data were classified under the themes of digital services, digital services usage experiences, digital tax compliance, development and recommendations. The research was analyzed using Maxqda Qualitative Data Analysis Program. The research concluded that corporate taxpayers' use of digital taxation services has a generally positive effect on tax compliance behavior. According to the research, it was concluded that the use of digital taxation services facilitates the work of taxpayers, increases voluntary tax compliance, saves time and effort, reduces the cost of tax compliance and facilitates the tracking of services in the digital environment. In addition, taxpayers have encountered some negativities such as systemic congestion, technical disruptions, security risks, lack of digital literacy, and decrease in the number of personnel while using digital taxation services. In order to eliminate such negativities and increase digital tax compliance, it has been concluded that suggestions such as increasing tax awareness, eliminating technical glitches, increasing the scope of digitalization, artificial intelligence support, taking into account the demands of users, and increasing digital literacy should be taken into consideration. In line with these suggestions, it is concluded that if the current problems are resolved, taxpayers' digital tax compliance will increase and tax loss and evasion will decrease.