A NEW APPROACH FOR TAX ADMINISTRATION IN TURKEY: DIGITAL TAX OFFICE

Abstract

Tax administration in Turkey is trying to develop new practices and approaches according to technological developments that have been going on for many years. In line with this effort, the Turkish Tax System is developing applications in a short time according to technological changes in the world. Within the framework of the developed projects and applications, changes and updates, especially in the field of informatics, are transformed into projects and subsequently applications by the tax administration in a short time. While this situation provides great convenience to taxpayers in terms of tax applications, it also ensures increased efficiency in terms of tax collection and tax audit in terms of tax management. The last step taken in terms of tax management regarding the field of informatics in question was the "Digital tax office". It is thought that the explanations made in the study will be a resource for researchers regarding the digital application process and development of tax administration in Turkey.