An Investigation of the Effects of Digitalisation on Taxation and Accounting: The Case of Isparta Province
This study aims to evaluate the effects of digitalisation on taxation and accounting processes from the perspective of accounting professionals. To this end, a qualitative research method was employed to gather the opinions of Certified Public Accountants practising in Isparta Province. The research found that digitalisation positively contributes to accounting practices by enhancing efficiency, transparency, and speed; that digital tax applications streamline business processes, reduce error rates, and alleviate the workload of professionals; and that digital transformation is effective in reducing tax losses and evasion. On the other hand, the study emphasised that digitalisation also brings challenges such as professional transformation, compliance costs, and data security. The study further highlights the need to support the adaptation process of accounting professionals to digital transformation.
Authors
- Erkan Kılıçer (ORCID: https://orcid.org/0000-0001-9330-0165)
- İmren Peker Kılıçer (ORCID: https://orcid.org/0000-0002-3249-4100)
- Sevim Ağaç (ORCID: https://orcid.org/0000-0002-8144-4927)
Institutions
- Süleyman Demirel Üniversitesi (TR)
- Niğde Ömer Halisdemir Üniversitesi (TR)
- Isparta University of Applied Sciences (TR)
- Suleyman Demirel University (KZ)
Publication Details
- Journal
- Istanbul Journal of Economics / İstanbul İktisat Dergisi
- Published
- 2026-09-16
- DOI
- https://doi.org/10.26650/istjecon2026-1956764
- Primary Topic
- Financial Reporting and XBRL
- Type
- article
- Field-Weighted Citation Impact
- 0.00