Tax administration investigation of the effect of tax-based electronic applications on tax volunteers: Erzurum province

Tax is an important source of income for our country's development. The electronic applications of the Ministry of Finance play an important role in obtaining this income from the taxpayers. With electronic applications, the state aims to create a structure which will be understood by the citizen and will provide them with the most right and relevant service as well as providing self-benefit. In other words, in order to reach the quality of service with citizen satisfaction, the state aims to make citizens be volunteer tax-compliance by providing taxpayer-oriented service. Nowadays, since the electronic applications in the Tax Administration are based on citizen satisfaction, citizens-oriented service concept; In this study, it is tried to evaluate how effective and efficient use of electronic applications connected to Tax Administration in Erzurum province by public personnel, the effect of electronic applications on voluntary compliance to tax developed by public personnel's perspective on electronic applications. The data in the study were obtained by using survey method. The effect of the formation of the electronic state concept on voluntary compliance with tax was conducted by using a 5-point Likert scale and a questionnaire was applied to 205 public personnel in Yakutiye Tax Office which is the central district of Erzurum province. As a result of the study, it was concluded that electronic applications increased voluntary compliance to tax, prevented waste of time, increased the level of satisfaction of taxpayers, eliminated unnecessary bureaucracy and stationery, reduced costs, and balanced equality among citizens.