The Effect of E-Taxation System on Tax Revenues and Costs in Turkey

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dc.contributor.authorAllahverdi, Metin
dc.contributor.authorAlagöz, Ali
dc.contributor.authorOrtakarpuz, Metehan
dc.date.accessioned2020-03-26T19:42:52Z
dc.date.available2020-03-26T19:42:52Z
dc.date.issued2017
dc.departmentSelçuk Üniversitesien_US
dc.descriptionInternational Conference on Accounting Studies (ICAS) -- SEP 18-20, 2017 -- Putrajaya, MALAYSIAen_US
dc.description.abstractThis 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.en_US
dc.description.sponsorshipUniv Utara Malaysia, Inst Strateg & Sustainable Accounting Deven_US
dc.description.sponsorshipScientific Research Projects Unit of Selcuk UniversitySelcuk Universityen_US
dc.description.sponsorshipThe Scientific Research Projects Unit of Selcuk University supports this study and thus acknowledged.en_US
dc.identifier.endpage120en_US
dc.identifier.isbn978-967-0910-45-1; 978-967-0910-48-2
dc.identifier.startpage115en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12395/35541
dc.identifier.wosWOS:000482435000016en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherUNIV UTARA MALAYSIA,TUNKU PUTERI LNTAN SAFINAZ SCH ACCOUNTANCY (TISSA)en_US
dc.relation.ispartofPROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES (ICAS) 2017en_US
dc.relation.publicationcategoryKonferans Öğesi - Uluslararası - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.selcuk20240510_oaigen_US
dc.subjectE-taxation systemen_US
dc.subjecttax revenueen_US
dc.subjectTurkeyen_US
dc.subjectMann-Whitney U Testen_US
dc.titleThe Effect of E-Taxation System on Tax Revenues and Costs in Turkeyen_US
dc.typeConference Objecten_US

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