BibTex RIS Cite

İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE'DE E-VERGİLENDİRME SİSTEMİ

Year 2008, Issue: 21, - , 20.06.2015

Abstract

The article examines the importance and effects of the internet and computer technologies (ICT) to the government and economy, and investigates e-taxation system in Turkey. Tax service is among the leading services that are supplied by using ICT at a lot of country. That's why, e-taxation issue is one of the best area of which we can see the importance of ICT. At the article, e-taxation is defined as lodgement the tax returns and payment the tax owe electronically. Turkey's e-taxation system is discussed and it is offered the solutions to develop the system

References

  • ANTONELLI, C. (2003). “The Digital Divide: Understanding the Economics of New Information and Communication Technology in the Global
  • Economy”, Information Economics and Policy, Vol 15, pp: 173–199. BARNES, S.J., VIDGEN, R.T. (2006). “Data Triangulation-A Case Study in
  • E-Government”, Information & Management, Vol 43, pp: 767–777. BENGSHÝR, K.T. (2000). “Bilgi Toplumu Bakanlýðý Mekanik Bir Örgüt mü”,
  • Amme Ýdaresi Dergisi, Cilt: 33, Eylül, Sayý:3, ss: 33-62. BÝLÝÞÝM ÞURASI, (2005). Biliþim Þurasý Taslak Raporu, Türkiye 2. Biliþim
  • Þûrasý, 10-11 Mayýs 2004, Ankara, <http://www.bilisimsurasi.org.tr/ raporlar/TaslakRapor.pdf> (17.08.2007).
  • CHANG, I-C., LI, Y-C., HUNG, W-F., and HWANG, H-G. (2005). “An
  • Empirical Study on the Impact of Quality Antecedents on Tax Payers' Acceptance of Internet Tax-Filing Systems”, Government Information Quarterly, Vol 22, pp: 389–410. DPT. (2005a). Bilgi Ekonomisine ve Bilgi Toplumuna Geçiþ, 2004 Türkiye
  • Ýktisat Kongresi Çalýþma Grubu Raporu, Rapor No: 3, Cilt 13, DPT Yayýný, Ankara, <http://ekutup.dpt.gov.tr/ekonomi/tik2004/ cilt13.pdf> (16.08.2007).
  • DPT. (2005b). E-Devlet Proje ve Uygulamalarý Raporu, Devlet Planlama
  • Teþkilatý Bilgi Toplumu Dairesi, 2004 Türkiye Ýktisat Kongresi, 5-9 Mayýs 2004, <http://bilgitoplumu.gov.tr/ E-Devlet Proje ve Uygulamalarý.pdf>
  • DURDU, Ö.F. (2003). “Avrupa Birliði Yolunda Bilgi Teknolojisinin Türkiye
  • Ekonomisi Ýçin Önemi”, Akademik Biliþim Konferanslarý, 3-5 Subat 2003,
  • Çukurova Üniversitesi, Adana, <http://ab.org.tr/ab03/ tammetin/ 171.doc> (02007). ss: 1-8.
  • EC. (2007). “ICT drives 50% of ICT Growth, Says Commission's Annual
  • Report on the Digital Economy”, European Commission Information Society Press Release, Reference: IP/07/453 Date: 30/03/2007, d=3303> (16.08.2007).
  • ERKAN, H. (1994). Bilgi Toplumu ve Ekonomik Geliþme, Ýþ Bankasý Kültür Yayýnlarý.
  • FEIGE, E.L. (2000). “Taxation for the 21st Century: The Automated Payment
  • Trasaction (APT) Tax”, Economic Policy, Volume 15, Issue 31, October, pp:473-511. FERNALD, L.W. (1988). “The Underlying Relationship Between Creativity,
  • Innovation and Entrepreneurship”, Journal of Creative Behavior, Vol 22, Number 3, pp: 196-202. FU, J.R., FARN, C.K., and CHAO, W.P. (2006). “Acceptance of Electronic
  • Tax Filing: A Study of Taxpayer Intentions”, Information & Management Vol43, Jan, pp: 109-126. GIB. (2007). Vergimi Kolayca Nasýl Öderim?, <http://www.gib.gov.tr
  • /fileadmin/beyannamerehberi/vergimi_kolayca_nasil_oderim.pdf> (02007).
  • GOLDBERG, D.S. (2005). “E Tax: The Flat Tax as an Electronic Credit
  • VAT”, University of Maryland School of Law, Legal Studies Research Paper, No: 2005-59, <http://ssrn.com/abstract=832204> (29.01.2007) pp:1-15.
  • GÜMRÜK GENEL MÜDÜRLÜÐÜ, (2001). 15.10.2001 Tarih ve 2001/31
  • Sayýlý Gümrükler Genel Müdürlüðü Genelgesi, Genelgeler.aspx> (20.08.2007)
  • GÜMRÜK MÜSTEÞARLIÐI. (2007a). Bilge Edi-Web Kullaným Kýlavuzu,
  • <http://www.customs-edi.gov.tr/dosyalar/ediwebkilavuz.zip> (16.08.2007).
  • GÜMRÜK MÜSTEÞARLIÐI. (2007b). Bilge Sistemini Kullanan Gümrük
  • Ýdarelerinde Haziran 2007 Toplam Beyanname Sayýlarý ve EDI Oranlarý,
  • <http://www.customs-edi.gov.tr/istatistik.aspx?id=toplam> (16.08.2007)
  • GÜMRÜK MÜSTEÞARLIÐI. (2007c). Gümrük Partnerlerinin EDI
  • Kullanýmý, <http://www.customs-edi.gov.tr/icerik.aspx?id=genelbilgiler> HANSFORD, A., LYMER, A., and PILKINGTON, C. (2006). "IT Adoption
  • Strategies and Their Application to E-filing Self-Assessment Tax Returns: The Case of the UK", eJournal of Tax Research, Vol 4, Number 1, August, Atax, The University of New South Wales, Faculty of Law, pp: 79-96. HEEKS, R., BAILUR, S. (2007). Analyzing E-Government Research:
  • Perspectives, Philosophies, Theories, Methods, and Practice”, Government Information Quarterly, Vol 24, pp: 243–265. HORST, M., KUTTSCHREUTER, M., and GUTTELING, J.M. (2007).
  • “Perceived Usefulness, Personal Experiences, Risk Perception and Trust as Determinants of Adoption of E-Government Services in the Netherlands”, Computers in Human Behavior, Vol 23, pp: 1838–1852.
  • HUNG, S-Y., CHANG, C-M., and YU,T-J. (2006). Determinants of User
  • Acceptance of the E-Government Services: The Case of Online Tax Filing and Payment System”, Government Information Quarterly, Vol 23, pp: 97–122. IBB. (2007a). Elektronik Dekont Takip Sistemi, <http://www.ibb.gov.tr/ IBB/
  • DocLib/pdf/ birimler/gelirler_mud/ index.htm> (19.08.2007).
  • IBB. (2007b). Gelirler Muhtelif Borç Sorgulama, <http://bim.ibb.gov.tr/ gelir_tahsilat/index.asp> (19.08.2007).
  • ÝNCE, N.M. (2001). Elektronik Devlet-Kamu Hizmetlerinin Sunulmasýnda
  • Yeni Ýmkanlar, DPT Yayýný, Mayýs, <http://ekutup.dpt.gov.tr/ bilisim/incem/e- devlet.pdf> (30.09.2003).
  • KELLECÝ, M.A. (2003). Bilgi Ekonomisi, Ýþgücü Piyasasýnýn Temel Aktörleri ve Eþitsizlik: Eðilimler, Roller, Fýrsatlar ve Riskler, Devlet Planlama Teþkilatý
  • Ekonomik Modeller ve Stratejik Araþtýrmalar Genel Müdürlüðü Yayýný, Ankara. KNACK, S. (2000). “Social Capital and the Quality of Governments:
  • Evidence from the US States”, The World Bank, Policy Research Working Papers Series, Nu 2504, December, pp:1-31.
  • MARISCAL, J. (2005). “Digital Divide in a Developing Country”,
  • Telecommunications Policy, Vol 29, pp: 409-428. MASUDA, Y. (1990). Managing in the Information Society, Cambridge MA, Basil Blackwell.
  • MEMURLAR-NET, (2007). “SSK'nýn Projesi Dünyanýn En Baþarýlý E-Devlet
  • Uygulamasý”, <http://www.memurlar.net/haber/38994> (16.08.2007).
  • MEVZUAT BÝLGÝ SÝSTEMÝ, (2005). 346 Sýra No'lu VUK Genel Tebliði, 002005 Tarih ve 25744 sayýlý Resmi Gazete,
  • <http://mevzuat.basbakanlik.gov.tr> (17.08.2007).
  • NOHUTÇU, A., DEMÝREL??, D. (2005). “Türkiye'deki E-Devlet
  • Uygulamalarý”, Türk Ýdare Dergisi, Sayý 447, Haziran 2005, t 35-doc> (16.08.2005). ss: 38-50.
  • ROMER, P.M. (1986). "Increasing Returns and Long-Run Growth", The Journal of Political Economy, Vol 94, No 5, October, pp: 1002-1037.
  • SAYGILI, Þ. (2001). “Yeni Ekonomi ve Avrupa Birliði:Yeni Ekonomi
  • Sürecinde ABD-Japonya Çerçevesinde Türkiye'nin Yeri” Yeni Ekonomi El Kitabý, TCMB Yayýnlarý, Ankara, ss: 211-231. SSK. (2004). Sosyal Sigorta Ýþlemleri Yönetmeliði, 16 Ocak 2004 Tarihli, 25348 Sayýlý Resmi Gazete, <http://www.hakis.org.tr/mevzuat/is- guvenligi/is_guv_tuz_yon/ssk_sosyal_sigorta_islemleri_yonetmeligi.htm> (02007)
  • SSK. (2007a). E-Bildirge Kullaným Kýlavuzu, <http://www.ssk.gov.tr
  • /sskdownloads/anasayfa/kilavuz.doc> (16.08.2007).
  • SSK. (2007b). Ýþverenlere Yönelik Bilgiler – E-Bildirge Nedir?, (02007).
  • SSK. (2007c). Ýþverenlere Yönelik Bilgiler - Hangi Ýþverenler E-Bildirge
  • Vermek Zorundadýr?, <http://www.ssk.gov.tr/wps/portal/ ut /p/_s.7_0_A/7_0_DJ? cpid=393> (16.08.2007).
  • TBMM, (2003). 4958 Sayýlý Sosyal Sigortalar Kurumu Kanunu, 06/08/2003
  • Tarihli, 25191 Sayýlý Resmi Gazete, <http://www.tbmm.gov.tr /kanunlar/k4958.html> (17.08.2007)
  • TITAH, R. and BARKI, H. (2005). “E-Government Adoption and Acceptance: A Literature Review”, International Journal of Electronic
  • Government Research, Vol 2, Issue 3, pp: 23-57. TORRES, L., PINA, V., and ACERETE, (2005). B. “E-Government
  • Developments on Delivering Public Services among EU Cities", Government Information Quarterly, Vol 22, pp: 217–238. TURKPOINT, (2007). E-Belediye Hizmetinde Borç Öðrenme Ýlk Sýrada,
  • <http://www.turkpoint.com/e-yasam/e_belediye_hizm_ist.asp> (19.08.2007).
  • TURNER, L. and APELT, C. (2004). “Globalisation, Innovation and Information Sharing in Tax Systems: The Australian Experience of the Diffusion and Adoption of Electronic Lodgement”, eJournal of Tax Research,
  • Atax, The University of New South Wales, Faculty of Law, Volume 2, Number 2, p: 241-269. VERGIPORTALI, (2005). E-Beyanname Kýlavuzu-Aralýk 2005,
  • <http://www.vergiportali. com/doc/pb/e-beyanname.pdf> (17.08.2007).
  • WANG, Y,-SHUN, 2002, “The Adoption of Electronic Tax Filling Systems:
  • An Empirical Study”,Government Information Quarterly,Vol 20, pp:333-352. YARANLI, Ý.O. (2002). “E-Devlet'e Doðru Ödüllü Bir Proje: VEDOP
  • Internet Vergi Dairesi”, VIII. Türkiye'de Internet Konferansý, Askeri Müze/Harbiye Kültür Sitesi, 19-21 Aralýk 2002, Ýstanbul, <http://inet- tr.org.tr/inetconf8/program/138.html> (04.0.8.2005).
  • YILDIZ, M. (2007). “E-Government Research-Reviewing the Literature
  • Limitations, and Ways Forward", Government Information Quarterly, Vol 24, pp: 646–665. ZHANG, F-H. and CHEN, J. (2005). “Resource Acquisition and Innovation
  • Performance in Chinese Hi-Tech Firms: An Empirical Study Based on BP Neural Network”, Engineering Management Conference Proceedings, (02007) pp: 427-430.

İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE'DE E-VERGİLENDİRME SİSTEMİ

Year 2008, Issue: 21, - , 20.06.2015

Abstract

Bu makalede internet-bilgisayar teknolojilerinin (IBT'nin) devlet ve ekonomi açýsýndan önemi ve baþlýca etkileri genel olarak tartýþýlmakta, IBT'nin vergilendirme alanýnda kullanýlmasýyla ortaya çýkan e-vergilendirme sistemi, Türkiye'deki uygulama boyutuyla incelenmektedir. IBT yardýmýyla arz edilen kamu hizmetleri arasýnda, vergilendirme hizmetleri pek çok ülkede ilk sýralarda yer alýr. Bu nedenle e-vergilendirme, IBT'nin devlet için öneminin gözlenebildiði en güzel alanlardan biridir. Bu makalede e-vergilendirme, vergi beyannamesinin elektronik olarak alýnmasý ve verginin elektronik olarak ödenmesi olarak tanýmlanmaktadýr. Türkiye'de bu yönde kurulan ve hala geliþmekte olan sistem incelenmekte, e-vergilendirme sisteminin geliþtirilmesi için öneriler sunulmaktadýr

References

  • ANTONELLI, C. (2003). “The Digital Divide: Understanding the Economics of New Information and Communication Technology in the Global
  • Economy”, Information Economics and Policy, Vol 15, pp: 173–199. BARNES, S.J., VIDGEN, R.T. (2006). “Data Triangulation-A Case Study in
  • E-Government”, Information & Management, Vol 43, pp: 767–777. BENGSHÝR, K.T. (2000). “Bilgi Toplumu Bakanlýðý Mekanik Bir Örgüt mü”,
  • Amme Ýdaresi Dergisi, Cilt: 33, Eylül, Sayý:3, ss: 33-62. BÝLÝÞÝM ÞURASI, (2005). Biliþim Þurasý Taslak Raporu, Türkiye 2. Biliþim
  • Þûrasý, 10-11 Mayýs 2004, Ankara, <http://www.bilisimsurasi.org.tr/ raporlar/TaslakRapor.pdf> (17.08.2007).
  • CHANG, I-C., LI, Y-C., HUNG, W-F., and HWANG, H-G. (2005). “An
  • Empirical Study on the Impact of Quality Antecedents on Tax Payers' Acceptance of Internet Tax-Filing Systems”, Government Information Quarterly, Vol 22, pp: 389–410. DPT. (2005a). Bilgi Ekonomisine ve Bilgi Toplumuna Geçiþ, 2004 Türkiye
  • Ýktisat Kongresi Çalýþma Grubu Raporu, Rapor No: 3, Cilt 13, DPT Yayýný, Ankara, <http://ekutup.dpt.gov.tr/ekonomi/tik2004/ cilt13.pdf> (16.08.2007).
  • DPT. (2005b). E-Devlet Proje ve Uygulamalarý Raporu, Devlet Planlama
  • Teþkilatý Bilgi Toplumu Dairesi, 2004 Türkiye Ýktisat Kongresi, 5-9 Mayýs 2004, <http://bilgitoplumu.gov.tr/ E-Devlet Proje ve Uygulamalarý.pdf>
  • DURDU, Ö.F. (2003). “Avrupa Birliði Yolunda Bilgi Teknolojisinin Türkiye
  • Ekonomisi Ýçin Önemi”, Akademik Biliþim Konferanslarý, 3-5 Subat 2003,
  • Çukurova Üniversitesi, Adana, <http://ab.org.tr/ab03/ tammetin/ 171.doc> (02007). ss: 1-8.
  • EC. (2007). “ICT drives 50% of ICT Growth, Says Commission's Annual
  • Report on the Digital Economy”, European Commission Information Society Press Release, Reference: IP/07/453 Date: 30/03/2007, d=3303> (16.08.2007).
  • ERKAN, H. (1994). Bilgi Toplumu ve Ekonomik Geliþme, Ýþ Bankasý Kültür Yayýnlarý.
  • FEIGE, E.L. (2000). “Taxation for the 21st Century: The Automated Payment
  • Trasaction (APT) Tax”, Economic Policy, Volume 15, Issue 31, October, pp:473-511. FERNALD, L.W. (1988). “The Underlying Relationship Between Creativity,
  • Innovation and Entrepreneurship”, Journal of Creative Behavior, Vol 22, Number 3, pp: 196-202. FU, J.R., FARN, C.K., and CHAO, W.P. (2006). “Acceptance of Electronic
  • Tax Filing: A Study of Taxpayer Intentions”, Information & Management Vol43, Jan, pp: 109-126. GIB. (2007). Vergimi Kolayca Nasýl Öderim?, <http://www.gib.gov.tr
  • /fileadmin/beyannamerehberi/vergimi_kolayca_nasil_oderim.pdf> (02007).
  • GOLDBERG, D.S. (2005). “E Tax: The Flat Tax as an Electronic Credit
  • VAT”, University of Maryland School of Law, Legal Studies Research Paper, No: 2005-59, <http://ssrn.com/abstract=832204> (29.01.2007) pp:1-15.
  • GÜMRÜK GENEL MÜDÜRLÜÐÜ, (2001). 15.10.2001 Tarih ve 2001/31
  • Sayýlý Gümrükler Genel Müdürlüðü Genelgesi, Genelgeler.aspx> (20.08.2007)
  • GÜMRÜK MÜSTEÞARLIÐI. (2007a). Bilge Edi-Web Kullaným Kýlavuzu,
  • <http://www.customs-edi.gov.tr/dosyalar/ediwebkilavuz.zip> (16.08.2007).
  • GÜMRÜK MÜSTEÞARLIÐI. (2007b). Bilge Sistemini Kullanan Gümrük
  • Ýdarelerinde Haziran 2007 Toplam Beyanname Sayýlarý ve EDI Oranlarý,
  • <http://www.customs-edi.gov.tr/istatistik.aspx?id=toplam> (16.08.2007)
  • GÜMRÜK MÜSTEÞARLIÐI. (2007c). Gümrük Partnerlerinin EDI
  • Kullanýmý, <http://www.customs-edi.gov.tr/icerik.aspx?id=genelbilgiler> HANSFORD, A., LYMER, A., and PILKINGTON, C. (2006). "IT Adoption
  • Strategies and Their Application to E-filing Self-Assessment Tax Returns: The Case of the UK", eJournal of Tax Research, Vol 4, Number 1, August, Atax, The University of New South Wales, Faculty of Law, pp: 79-96. HEEKS, R., BAILUR, S. (2007). Analyzing E-Government Research:
  • Perspectives, Philosophies, Theories, Methods, and Practice”, Government Information Quarterly, Vol 24, pp: 243–265. HORST, M., KUTTSCHREUTER, M., and GUTTELING, J.M. (2007).
  • “Perceived Usefulness, Personal Experiences, Risk Perception and Trust as Determinants of Adoption of E-Government Services in the Netherlands”, Computers in Human Behavior, Vol 23, pp: 1838–1852.
  • HUNG, S-Y., CHANG, C-M., and YU,T-J. (2006). Determinants of User
  • Acceptance of the E-Government Services: The Case of Online Tax Filing and Payment System”, Government Information Quarterly, Vol 23, pp: 97–122. IBB. (2007a). Elektronik Dekont Takip Sistemi, <http://www.ibb.gov.tr/ IBB/
  • DocLib/pdf/ birimler/gelirler_mud/ index.htm> (19.08.2007).
  • IBB. (2007b). Gelirler Muhtelif Borç Sorgulama, <http://bim.ibb.gov.tr/ gelir_tahsilat/index.asp> (19.08.2007).
  • ÝNCE, N.M. (2001). Elektronik Devlet-Kamu Hizmetlerinin Sunulmasýnda
  • Yeni Ýmkanlar, DPT Yayýný, Mayýs, <http://ekutup.dpt.gov.tr/ bilisim/incem/e- devlet.pdf> (30.09.2003).
  • KELLECÝ, M.A. (2003). Bilgi Ekonomisi, Ýþgücü Piyasasýnýn Temel Aktörleri ve Eþitsizlik: Eðilimler, Roller, Fýrsatlar ve Riskler, Devlet Planlama Teþkilatý
  • Ekonomik Modeller ve Stratejik Araþtýrmalar Genel Müdürlüðü Yayýný, Ankara. KNACK, S. (2000). “Social Capital and the Quality of Governments:
  • Evidence from the US States”, The World Bank, Policy Research Working Papers Series, Nu 2504, December, pp:1-31.
  • MARISCAL, J. (2005). “Digital Divide in a Developing Country”,
  • Telecommunications Policy, Vol 29, pp: 409-428. MASUDA, Y. (1990). Managing in the Information Society, Cambridge MA, Basil Blackwell.
  • MEMURLAR-NET, (2007). “SSK'nýn Projesi Dünyanýn En Baþarýlý E-Devlet
  • Uygulamasý”, <http://www.memurlar.net/haber/38994> (16.08.2007).
  • MEVZUAT BÝLGÝ SÝSTEMÝ, (2005). 346 Sýra No'lu VUK Genel Tebliði, 002005 Tarih ve 25744 sayýlý Resmi Gazete,
  • <http://mevzuat.basbakanlik.gov.tr> (17.08.2007).
  • NOHUTÇU, A., DEMÝREL??, D. (2005). “Türkiye'deki E-Devlet
  • Uygulamalarý”, Türk Ýdare Dergisi, Sayý 447, Haziran 2005, t 35-doc> (16.08.2005). ss: 38-50.
  • ROMER, P.M. (1986). "Increasing Returns and Long-Run Growth", The Journal of Political Economy, Vol 94, No 5, October, pp: 1002-1037.
  • SAYGILI, Þ. (2001). “Yeni Ekonomi ve Avrupa Birliði:Yeni Ekonomi
  • Sürecinde ABD-Japonya Çerçevesinde Türkiye'nin Yeri” Yeni Ekonomi El Kitabý, TCMB Yayýnlarý, Ankara, ss: 211-231. SSK. (2004). Sosyal Sigorta Ýþlemleri Yönetmeliði, 16 Ocak 2004 Tarihli, 25348 Sayýlý Resmi Gazete, <http://www.hakis.org.tr/mevzuat/is- guvenligi/is_guv_tuz_yon/ssk_sosyal_sigorta_islemleri_yonetmeligi.htm> (02007)
  • SSK. (2007a). E-Bildirge Kullaným Kýlavuzu, <http://www.ssk.gov.tr
  • /sskdownloads/anasayfa/kilavuz.doc> (16.08.2007).
  • SSK. (2007b). Ýþverenlere Yönelik Bilgiler – E-Bildirge Nedir?, (02007).
  • SSK. (2007c). Ýþverenlere Yönelik Bilgiler - Hangi Ýþverenler E-Bildirge
  • Vermek Zorundadýr?, <http://www.ssk.gov.tr/wps/portal/ ut /p/_s.7_0_A/7_0_DJ? cpid=393> (16.08.2007).
  • TBMM, (2003). 4958 Sayýlý Sosyal Sigortalar Kurumu Kanunu, 06/08/2003
  • Tarihli, 25191 Sayýlý Resmi Gazete, <http://www.tbmm.gov.tr /kanunlar/k4958.html> (17.08.2007)
  • TITAH, R. and BARKI, H. (2005). “E-Government Adoption and Acceptance: A Literature Review”, International Journal of Electronic
  • Government Research, Vol 2, Issue 3, pp: 23-57. TORRES, L., PINA, V., and ACERETE, (2005). B. “E-Government
  • Developments on Delivering Public Services among EU Cities", Government Information Quarterly, Vol 22, pp: 217–238. TURKPOINT, (2007). E-Belediye Hizmetinde Borç Öðrenme Ýlk Sýrada,
  • <http://www.turkpoint.com/e-yasam/e_belediye_hizm_ist.asp> (19.08.2007).
  • TURNER, L. and APELT, C. (2004). “Globalisation, Innovation and Information Sharing in Tax Systems: The Australian Experience of the Diffusion and Adoption of Electronic Lodgement”, eJournal of Tax Research,
  • Atax, The University of New South Wales, Faculty of Law, Volume 2, Number 2, p: 241-269. VERGIPORTALI, (2005). E-Beyanname Kýlavuzu-Aralýk 2005,
  • <http://www.vergiportali. com/doc/pb/e-beyanname.pdf> (17.08.2007).
  • WANG, Y,-SHUN, 2002, “The Adoption of Electronic Tax Filling Systems:
  • An Empirical Study”,Government Information Quarterly,Vol 20, pp:333-352. YARANLI, Ý.O. (2002). “E-Devlet'e Doðru Ödüllü Bir Proje: VEDOP
  • Internet Vergi Dairesi”, VIII. Türkiye'de Internet Konferansý, Askeri Müze/Harbiye Kültür Sitesi, 19-21 Aralýk 2002, Ýstanbul, <http://inet- tr.org.tr/inetconf8/program/138.html> (04.0.8.2005).
  • YILDIZ, M. (2007). “E-Government Research-Reviewing the Literature
  • Limitations, and Ways Forward", Government Information Quarterly, Vol 24, pp: 646–665. ZHANG, F-H. and CHEN, J. (2005). “Resource Acquisition and Innovation
  • Performance in Chinese Hi-Tech Firms: An Empirical Study Based on BP Neural Network”, Engineering Management Conference Proceedings, (02007) pp: 427-430.
There are 75 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Ferhat Başkan Özgen This is me

Publication Date June 20, 2015
Published in Issue Year 2008 Issue: 21

Cite

APA Özgen, F. B. (2015). İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi(21).
AMA Özgen FB. İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. June 2015;(21).
Chicago Özgen, Ferhat Başkan. “İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 21 (June 2015).
EndNote Özgen FB (June 1, 2015) İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi 21
IEEE F. B. Özgen, “İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 21, June 2015.
ISNAD Özgen, Ferhat Başkan. “İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi 21 (June 2015).
JAMA Özgen FB. İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. 2015.
MLA Özgen, Ferhat Başkan. “İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 21, 2015.
Vancouver Özgen FB. İNTERNET-BİLGİSAYAR TEKNOLOJİLERİNİN ÖNEMİ VE TÜRKİYE’DE E-VERGİLENDİRME SİSTEMİ. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. 2015(21).

Dergimiz EBSCOhost, ULAKBİM/Sosyal Bilimler Veri Tabanında, SOBİAD ve Türk Eğitim İndeksi'nde yer alan uluslararası hakemli bir dergidir.