Preventive regulation of tax loss and leak in the Turkish tax system: E-document implementation

Information technologies have become one of the indispensable features of both the private sector and the public today. Along with the developments brought by information technologies, importance was given to electronic home storage of documents. With the developing information technology, documents that are arranged in paper media have been left to documents that are arranged instead of electronic ones. Thus, convenience and savings were provided for document issuers. In addition, electronic custody documents auditing was made easier and auditing was accelerated. The aim of this thesis; Traditional paper media issuance documents provide only transfer links and identification of requests for parts of the technology result, starting the electronic data collection scheme. In addition, another aim of this thesis is to control the tax losses and illegal ventilation of the electronic document, which is a new application. In order to realize the purpose of the study, to expand the access of electronic document applications and to facilitate access, the tools made by the state are discussed. Key Words: Tax, Electronic Document, Tax Loss, Tax Evasion.