Evaluation of e-invoice system using swot-ahp holistic approach: A study in Bilecik city

Today, the developments in the field of information and communication technologies have led to the widespread use of the internet. E-Invoice applications have also become widespread with the expansion of the internet and its use in state institutions. E-Invoice applications have provided efficiency and cost advantage to taxpayers in the invoicing processes. Paper bills organized by traditional methods create costs for people and institutions such as labor, mail, storage. In addition to all these costs, the fact that the paper invoice can cause tax losses and fugitives due to the regulation and loss of the counterfeit affects the tax revenues negatively. In order to prevent all these costs, tax losses and leakages, all of the invoices were transferred to electronic media and e invoice application was taken in our legislation with the General Communique No. 397. The Communique No. 421 and 416, published by the GIB, and various circulars, as well as the regulations on previously published communiques, are given. The aim of this study is to evaluate the e-invoice application with SWOT-AHP integrated methods and to determine the best strategy for making e-invoice application more efficient by using the results obtained from these methods. A literature survey on e-invoice was conducted and a questionnaire was prepared with 29 questions to evaluate the current status of e-invoice in Bilecik by using SWOT analysis method. The prepared questionnaire was applied to the experts in the Bilecik Tax Office. The questions, which have averaged above 4 according to 5 likert scale, determined the criteria of SWOT. Then, by considering these criteria, strategies for improving the situation of e-invoice application have been established. The criteria and strategies obtained in the SWOT analysis with AHP method, which is one of the multi-criteria decision making methods, were compared in two. As a result of these comparisons, it was concluded that the threats had a higher weight than the others. After the strategies determined by using AHP method were compared with each other in a pair, the strategy with the highest weight was determined. Keywords: E-İnvoice, SWOT, AHP, ÇKKV