The Effect of E-Taxation System on Tax Revenues and Costs in Turkey
Küçük Resim Yok
Tarih
2017
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
UNIV UTARA MALAYSIA,TUNKU PUTERI LNTAN SAFINAZ SCH ACCOUNTANCY (TISSA)
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
This paper examines the effect of electronic taxation system on tax revenues and tax collection cost. In this study, the effect of tax revenues on Gross Domestic Product ( GDP), budget revenues, and the effect of expense amount made for tax revenue collected was selected as variables. Data used in the study came from the Republic of Turkey. The data comprises two groups of the tax period, namely: pre-electronic tax period of 1993-2004 and post-electronic tax period of 2005-2016. A non-parametric statistical analysis tool - Mann-Whitney U Test was adopted in the study. In this study, relevant information has been given about electronic transformation of the taxation system and Turkish taxation system. Based on the empirical results of the study, the transition to electronic taxation system affects tax revenues positively and also causes tax collection cost negatively.
Açıklama
International Conference on Accounting Studies (ICAS) -- SEP 18-20, 2017 -- Putrajaya, MALAYSIA
Anahtar Kelimeler
E-taxation system, tax revenue, Turkey, Mann-Whitney U Test
Kaynak
PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES (ICAS) 2017
WoS Q Değeri
N/A
