The reflections of electronic state applications on taxation procedures in Turkey

In this study, we will discuss how the public sector develops its inner dynamics and communication with citizens with the help of network technologies by keeping pace with new informatic technologies that takes a place in the globalized world, like many sectors in the economic system and its effects on the tax system. Governments aim for the most efficient, fastest and least costly ways in the provision of public services as well as collection of public revenues. Within this context, the concept of electronic government has emerged and its significance is increasing day by day. The electronic government is a structure in which citizen-state relations are mutually carried out in the network environment. Applications of the e-government system quickly began to be implemented in the field of taxation. Electronic taxation allows the government to get rid of the heavy workloads and costs that it has previously incurred when collecting taxes, moreover it provides a simpler, less complicated and faster way for the taxpayer in fulfilling their tax. It also increases the communication quality between the state and the individual.