An evaluation on the income / institution tax standard refund system and problems in yearly construction and repair works

In today's world, human needs can vary. In order to meet these needs, construction of new and smart buildings that can be considered as appropriate is carried out by the construction industry. In today's world where technology is developing rapidly, it is common to use technology-based systems both in meeting individual needs and in providing services to citizens of states. The use of technology-based applications in our country shows a rapid development especially after the 2000s. Revenue Administration is among the most important public institutions that benefit from technological-based applications. Many technological-based applications have been implemented by the Presidency in order to achieve different objectives. Among these practices, it can be said that there are applications that will give a new direction to commercial life. The most important of these is e-invoice, e-book, e-archive invoice systems for the preparation of electronic documents. However, it is known that audit-oriented systems for reducing informality and increasing tax audits are implemented by the Presidency. The technology-based practices introduced by the Revenue Administration are also used for tax refunds. Tax refunds, which have a structure that requires intensive work and expertise, are composed of certain stages. The audits of these stages can be carried out by the relevant tax authorities as well as by electronic systems. In this context, the main purpose of the study is to identify the problems faced by taxpayers who demand income and corporate tax rebates arising from widespread construction and repair works through GEKSİS application, which is a technology based application put into practice by the Revenue Administration. to evaluate the elements from the practitioner's point of view.