THE IMPACT OF INFORMATION TECHNOLOGIES AND THE ROLE OF ACCOUNTANT IN THE PREVENTION OF TAX AWARENESS: A CASE OF UŞAK
- Vergi, Vergi Bilinci, Bilişim Teknolojileri, Muhasebecinin Rolü
- Tax Tax Awareness Information Technologies Role of Accountant
How to Cite
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
In this study, the concept of tax, which has a very important place for the economies of the country, is emphasized. Information technology on a regular basis to investigate whether the use of the tax impact on the collection has been requested. It has been aimed to measure the contribution of the use of technological developments that we are intertwined with on tax awareness at every stage of our lives. The collection of taxes, which has an important place in the state economy, is also an important issue. The collection and collection process is related to tax awareness. Therefore, it is an important issue to what extent the society has tax awareness. How taxpayers perceive tax guide their attitude towards tax payment d from other evlet should be the subject of this informative work. Is this information sufficient in the age of technology? What is done to create tax awareness and increase the number of conscious individuals. For taxpayers willing to pay the tax, it should be made easier to pay taxes with information technologies. Brought to the conveniences that tax collections are always the speed will save all the time.
In our country, they have transferred public services to electronic environment (e-government) for purposes such as more efficient operation of state institutions and expanding the information network between the state and citizens. In order to develop tax awareness and to make tax collection easier and faster, an interactive tax office system was established in the revenue administration department. In this way, taxpayers can check their taxes and perform payment transactions electronically.
Accountants, who are also the means of paying the tax on behalf of the taxpayer, are the taxpayer's advisors. This consultancy also means more awareness on tax issues. Accountants are in a guiding position on the taxpayers they are responsible for with an effective consultancy service. In addition, they are of great importance in increasing tax awareness of taxpayers and being more sensitive to tax. Therefore, a survey was conducted in Uşak province in order to measure the awareness of the accountants responsible for tax collection process on the impact of the use of information technologies on tax knowledge. For the validity of the questionnaire used in the research, expert opinion was taken before the application and reliability studies were conducted. For this purpose, independent accountants registered with SMMO (150 persons) in the local region of Uşak were selected as a constraint. In total there were 87 participants with different years of seniority. This number of participants is sufficient for the sample taken. The reason why accountants were included in the research was chosen because it is the responsible person in financial affairs on behalf of the taxpayer, as well as the link between the state and the taxpayer in matters subject to tax. Accountants who are considered to be more conscious and knowledgeable compared to taxpayers and who finally perform as a profession are taken as a sample, considering that they will be sensitive to tax awareness.
The SPSS program was used in the analysis of the surveys conducted to determine the taxpayers' use of information technologies in tax awareness. The results of the analysis are explained and interpreted. The effect and role of information technologies in spreading data awareness is explained. In addition, the elements that make up tax awareness were tried to be determined. The survey we conducted was conducted by Gerçek and Yüce in 1998, Devos in 2008, İpek and Kaynar in 2009, Al- Mamun, Entebang, Mansor and Yasser in 2014, Marandu, Mbekomize and Ifezue in 2014, It was developed by using the survey scales developed by Korlu, Gerçek and Çetinkaya in their 2016 studies. Our survey, which helps us to evaluate and make sense of our research, includes questions to measure the impact of information technologies on the development of demographic and tax awareness of taxpayers. The 5- point Likert Scale was used in our survey in order to measure the perception regarding the contribution of information technologies to tax awareness, which was aimed in our study. After the SPSS data analysis, descriptive statistics were made first. As a next step, the relationship between the use of information technologies and tax awareness was evaluated by correlation analysis. The statistical data obtained as a result of the analyzes were evaluated and interpreted at the end of the study. Recommendations were made by taking into consideration the data obtained within the scope of the research, the researches, and the face- to -face application of the questionnaire, as well as the interviews.
Considering the importance of taxes for governments, it will be possible for states to correctly identify the factors affecting the attitudes and behaviors of taxpayers at the point of fully fulfilling their tax obligations and to develop policies in line with these determinations in order to successfully collect taxes. As stated in our research, it is thought that providing education appropriate to various education levels will provide significant contributions to awareness raising for all taxpayers, especially accountants, to become more conscious individuals at the tax point.
- Allahverdi, M., (2012) Bilişim Teknolojilerinin Vergilendirme Üzerindeki Etkisi , Mali Çözüm Dergisi, Temmuz, 161-183
- Al-Mamun A. ,Entebang H., Mansor S. A. &Yasser Q. R. (2014), The Impact of Demographic Factors on Tax Compliance Attitude and Behavior in Malaysia, Journal of Finance, Accounting and Management, 5(1), ,109-124. http://www.gsmiijgb.com/Documents/JFAM%20V5%20N1%20P06%20Abdullah%20Al-Mamun%20-Tax%20Compliance.pdf
- Cummings Ronald G., Vazquez, Jorge Martinez-McKeeMichael-Torgler Benno, Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence,Center for Researchin Economics, Management and Arts (CREMA), Working Paper No:2005-29, Basel, 2005 ,http://www.crema-research.ch/papers/2005-29.pdf
- Çelebi, E. C. (2016). Vergi Bilinci Ve Vergiye Bakış Açıları: Zonguldak İlinde Serbest Muhasebeci Ve Mali Müşavirler Üzerine Uygulama. Yayımlanmamış Yüksek Lisans Tezi, Bülent Ecevit Üniversitesi Sosyal Bilimler Enstitüsü, Zonguldak
- Çiçek, H. (2006). Psikolojik ve Sosyal Yönden Yükümlülerin Vergiye Karşı Tutum ve Tepkileri. İstanbul Serbest Muhasebeci ve Mali Müşavirler Odası Yayınları
- Daştan A. (2011), “Muhasebe Meslek Mensuplarının Vergi Kayıp ve Kaçaklarının Önlenmesindeki Rolü: Doğu Karadeniz Bölgesine Yönelik Bir Araştırma”, Atatürk Üniversitesi İ.İ.B.F. Dergisi, Cilt 25, Sayı 2, s. 181-206.
- Devos, K. (2008) Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia, Revenue LawJournal: Vol. 18: Iss. 1, Article 1. http://www.austlii.edu.au/au/journals/RevenueLawJl/2008/1.pdf.
- Dornstein, M. (1987). Taxes: Attitudes and perceptions and their social bases. Journal of Economic Psychology, 8, 55-76.
- Gerçek, A., (2003) Türk Vergi Hukukunda Tahsilat _slemi ve Etkinligi, Ekin Kitabevi, Bursa,
- Gerçek, A., M. Yüce, (1998), Mükelleflerin Vergiye Yaklaşımı Açısından Türk Vergi Sistemin Değerlendirilmesi, Bursa Ticaret Ve Sanayi Odası, Bursa
- İpek, S. Ve Kaynar, İ. (2009), Demografik Faktörlerin Vergi Uyumuna Etkisi: Bir Anket Çalışmasının Sonuçları Maliye Dergisi Sayı 157 Temmuz-Aralık 2009 ss:116-130
- İzgi, K. ve Saruç, N. T. (2011). Sosyokültürel Faktörlerin Vergi Ahlakı Üzerindeki Etkisi: Üniversite öğrencileri ile yapılan anket çalışması. Ekonomi Bilimleri Dergisi, 3(2), 133-142.
- Kıral, E. (2018). Vergi Ahlak ve Vergi Bilincini Etkileyen Faktörler: Çukurova Üniversitesi Öğrencileri Üzerine Bir Analiz. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 11 (2), 150-167. DOI: 10.25287/ohuiibf.406263
- Klepper, Steven ve Daniel Nagin (1989), The Role of Tax Preparers in Tax Compliance , Policy Sciences, Cilt 22, Sayı 2, 1989, ss.167-194.
- Korlu, R. K., Çetinkaya, Ö., & Gerçek, A. (2016). Yerel Vergi Bilincinin Faktör Analizi ile Değerlendirilmesi: Bursa Örneği. Çanakkale Onsekiz Mart Üniversitesi Yönetim Bilimleri Dergisi,14(28), 443.
- Macho Ines, Castrollo Perez David (2004) “Settlement in tax evasion prosecution”, Economica, 71.
- Marandu, E. E.,Mbekomize C. &Ifezue A.(2014), Determinants of TaxCompliance: A Review of Factorsand Conceptualizations, Proceedings of the First Middle East Conference on Global Business, Economics, Finance and Banking (ME14 DUBAI Conference) Dubai, 10-12, ISBN: 978-1-941505-16-8 Paper ID_D4110, pp.1-18.
- Memiş, M.Ü. Çürük, T. Ve Ünal,Y. (2019) Elektronik Uygulamaların Vergi Denetimi Üzerine Etkisi: Denetimin Tarafları Üzerine Bir Araştırma Maliye Dergisi, Ocak-Haziran 2019; 176:474-504
- OECD (2010), Understanding and Influencing Taxpayer’ Compliance Behaviour, Information Note, http://www.oecd.org/dataoecd/58/38/46274793.pdf
- SARASA, İbrahim; Baki Yeğen. (2013) Vergi Bilinci ve Vergi Ahlakı Oluşumunda Muhasebe Meslek Mensuplarının Rolü: Adana Örneği, Atatürk Üniversitesi İİBF Dergisi, Cilt 27, Sayı 4, 2013, 241 – 271.
- Öztürk, N.A. (2007), 1990 Sonrası Türkiye’de Uygulanan Vergi Politikaları ve Kayıt Dışı Ekonomiyi Önleyici Etkisi, Yüksek Lisans Tezi, Süleyman Demirel Üniversitesi, Isparta.
- Sarasa, C.P. ve Sarasa-Perez, J. (2016). University Students’ Tax Morale: A Study of Gender Within The University of Alicante, Spain. Proceedings of ICERI2016 Conference 14th-16th November 2016, 4594-4599.
- Şener, A. (1997), Verginin Önemi, Vergi Bilincinin Topluma Yayılması ve Vergilerle İlgili Son Düzenlemeler, Yaklaşım Dergisi, Yıl:5, Sayı:52.
- TDK, https://sozluk.gov.tr/ , Erişim:3.1.2020