Turkish tax administration in historical perspective and evaluation of electronic tax applications

Every event that occurred in the process from the establishment of the Ottoman Empire to the Republic of Turkey has directly or indirectly affected the Turkish Tax Administration. As a result of the efforts to centralize the financial administration that started before the Tanzimat, the Ministry of Finance was established in 1838. This centralized structure eventually led to the establishment of an independent tax administration. With the legal regulations made since the early years of the Republic, the institutional identity of the tax administration has matured. Especially since the 2000s, the advances in information processing technologies have given the Turkish Tax Administration a new identity. The duties and needs of the Turkish Tax Administration require the active use of contemporary technology. This necessity reveals the phenomenon of e-tax applications, which we can define as e-government applications in essence. In this study, primarily examines the historical development of the Turkish Tax Administration. Subsequently, electronic tax applications, which are a new stage of this development, are discussed. Electronic Tax Applications are initially evaluated conceptually. In order to understand these applications correctly, the applications have been classified within themselves. Each application has been evaluated by referring to the relevant legislation and available statistical data as much as possible. Keywords: Revenue Administration, Turkish Tax Administration, Electronic Tax Applications.