New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits
In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic appl...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2016-07-01
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| Series: | Risk in Contemporary Economy |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2016/OzgeOnkan.pdf |
| _version_ | 1811257856044826624 |
|---|---|
| author | Ozge Onkan |
| author_facet | Ozge Onkan |
| author_sort | Ozge Onkan |
| collection | DOAJ |
| description | In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications. |
| first_indexed | 2024-04-12T18:04:04Z |
| format | Article |
| id | doaj.art-24dcfcec7ad0457eb3efc74fd3180a0c |
| institution | Directory Open Access Journal |
| issn | 2067-0532 2067-0532 |
| language | English |
| last_indexed | 2024-04-12T18:04:04Z |
| publishDate | 2016-07-01 |
| publisher | Dunarea de Jos University of Galati |
| record_format | Article |
| series | Risk in Contemporary Economy |
| spelling | doaj.art-24dcfcec7ad0457eb3efc74fd3180a0c2022-12-22T03:22:03ZengDunarea de Jos University of GalatiRisk in Contemporary Economy2067-05322067-05322016-07-013423430New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax AuditsOzge Onkan0Manisa Celal Bayar University, TurkeyIn this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.http://www.rce.feaa.ugal.ro/images/stories/RCE2016/OzgeOnkan.pdf |
| spellingShingle | Ozge Onkan New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits Risk in Contemporary Economy |
| title | New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits |
| title_full | New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits |
| title_fullStr | New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits |
| title_full_unstemmed | New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits |
| title_short | New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits |
| title_sort | new leverage for increasing tax revenues in turkey traditional tax applications supported by electronic tax audits |
| url | http://www.rce.feaa.ugal.ro/images/stories/RCE2016/OzgeOnkan.pdf |
| work_keys_str_mv | AT ozgeonkan newleverageforincreasingtaxrevenuesinturkeytraditionaltaxapplicationssupportedbyelectronictaxaudits |