TÜRKİYE’DE DİJİTAL DÖNÜŞÜM ÇERÇEVESİNDE VERGİ İNCELEMELERİNDE BİLGİ TEKNOLOJİLERİNİN KULLANIMI

Turkey's e-transformation process started with the introduction of the Internet in 1993 and the development of the ‘Turkey Informatization and Economic Modernization’ project in the same year. The biggest development of e-transformation efforts in the public sector was the establishment of the e-government portal. In 2008, the e-government gateway was opened for use, thus providing a single point of service to citizens. In addition, the e-government gateway has played an important role in inter-institutional data sharing through the infrastructure called the Public Applications Center, which mediates the sharing of public data and provides Public-to-Public Data Sharing. Tax inspections have also been affected by Turkey's digital transformation process. The integration of information technologies into tax inspection processes was realized by the Ministry of Treasury and Finance and the digital tax inspection period started. In this study, information technologies that can be used by both the taxpayer and the administration in tax inspection processes are explained. Information technologies used in the tax examination process increase the number of examinations and provide faster and more accurate finalization. This situation increases the voluntary tax compliance of taxpayers. In addition, tax inspection costs decrease and transparency increases. The use of information technologies has increased the effectiveness and efficiency of tax inspections by providing a dynamic structure. Therefore, it is important to update and improve the information technologies used in tax inspection according to the needs.