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Legal Framework for the E-Taxation in Turkey
Abstract
This study analyzes the legal framework of e-taxation in the Turkish Republic. Tax service is commonly provided by using ICT in many countries. In e-government applications in Turkey, provision of e-tax service is one of the leading projects. Among the members of OECD, electronic tax return, payment systems and tax automation systems generated in this area have gained an increasing importance. Taxpayers fill the declarations electronically and also pay tax debts without going to the tax offices. E-taxation system is becoming widespread in Turkey. Implementation of the system in Turkey started in 1998 with VEDOP I and continued with 2004 VEDOP II and 2007 VEDOP III Projects. These applications are legislated by the Tax Procedure Law in Turkey. Thus, legal regulations on electronic recording are established on a legal basis. In this study, e-government tax applications in the Turkish Tax Law (e-tax return, e-books, e-signature, e-audit) and legal base of this application is examined. Information is given on how it is implemented by means of information technologies in Turkey. The main purpose of the study is to examine what legal regulations were enacted for registering and taxation in the use of information technologies and to determine the current situation in Turkey.
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