E transformation of tax administration and the effect of digitalization on accounting professionals and tax payer

E-invoice and e-ledger applications were initiated by the Ministry of Treasury and Finance within the scope of e-transformation. Legal regulations continue to be made in order to ensure standardization, increase efficiency and productivity in the processes carried out by the Ministry. The success and effectiveness of digitalization (e-transformation) applications require the voluntary collaboration of the taxpayers and related professionals, as the parties involved. Efforts are made to transform applications into a more effective structure via developing technologies in order to facilitate conformity. In this thesis, the effects of e-transformation and digitalization of tax administration on accounting professionals and taxpayers are examined. In the first part of the study, the digital transformation process of the tax function and administration is emphasized; information about its policies, legal foundations and effects is provided. Subsequently, the technology applications of taxpayers and tax administration in Turkey and the effects of digitalization with developing technology on the accounting profession were evaluated. In the third part of the study, a focus group study was conducted on the impact of the e-transformation process on taxpayers and accounting professionals and the effect of taxpayer attitudes on the attitudes of large taxpayers, medium scale taxpayers and small taxpayers is determined. Key words: E-conversion, E-invoice, E-archive, E-ledger