The effect of digital transformation on taxpayres in the context of new public administration approach: A qualitative research in the case of Ardahan province

In particular, as a result of the inability to produce a solution to the oil crises experienced after the 1970s, criticisms were made that the traditional public administration caused a cumbersome, inefficient, ineffective and unaccountable management structure. Against the deadlocks of traditional public administration, in the 1980s, a transition to a new public administration approach, which is effective, efficient and economical, and in which private sector methods should be integrated into public institutions, has been proposed. The new public administration advocated that a better quality and an understanding that follows the changes will be formed with the use of information and technologies in administrations and the transformation of institutions in service delivery. Many public institutions have been transformed in line with these values brought by the new public administration. . One of these institutions is the Turkish tax administration. The aim of this thesis is to reveal the effect of electronic applications in the field of tax on taxpayers, which the tax administration has changed and developed in line with the values of the new public administration, providing efficiency, efficiency, speed and reliability as well as providing convenience to taxpayers. The thesis consists of three parts. In the first part, public administration theory and the emergence of the new public administration theory, institutional ideological and economic background, values, areas of focus and e-transformation of Turkish public administration are given. In the second part; The concept of tax, its characteristics, purpose, historical development, theories justifying the existence of tax, tax classification, taxation principles, historical development of the Turkish tax administration, digital transformation in the provision of tax services and digital applications for the use of taxpayers have been evaluated. In the third part, first of all, the methodology of the research is included and the effect of digital tax applications on taxpayers in the context of the new public management approach is evaluated within the framework of the interviews. The universe of this research consists of income tax, corporate tax and other taxpayers active in Ardahan province. The sample xi of the study consists of 25 taxpayers living in the province of Ardahan and preferred according to taxpayer groups by considering liability diversity. Based on the findings, the following can be said; Taxpayers use digital tax applications according to their taxpayer groups and income. In addition, although the use of digital tax applications varies according to demographic factors, it is seen that many taxpayers have internalized digital tax applications. However, it can be mentioned that digital tax applications slow down towards the last days of submission of tax returns, constantly changing legislation causes complexity in practices, and recognition of those who cannot use the system and some professionals who file returns increase the cost of taxation. On the other hand, the Turkish tax administration, especially after the 2000s, has started to keep up with the technological transformations in the provision of tax services, and today it has moved almost all of the tax services to the digital environment with the digital tax applications it has developed with an effective, efficient, high quality, fast and taxpayer-oriented taxation approach.