THE ROLE OF THE SINGLE WINDOW SYSTEM IN CUSTOMS TAX IMPLEMENTATION

Year 2025, Issue: 47, 1 - 10, 06.05.2025

Berna Aydın , Ufuk Selen

https://doi.org/10.18092/ulikidince.1335897

Cited By: 1

Abstract

Information technology is widely utilized to simplify customs procedures. In Turkey, modernization efforts in customs are carried out under the “BILGE” system. The BILGE system is integrated with the Single Window System (SWS), which allows for the submission of trade and transportation-related information and documents. This study aims to determine the variables influencing the intention to use the SWS in Turkey in the context of e-government by using a multiple regression model. The analysis revealed that the variables of satisfaction, service quality, and ease of use are effective in the use of the SWS, whereas the variables of perceived risk and benefit were not found to be significant. Additionally, it was determined that satisfaction level, service quality, ease of use, and perceived benefit have a positive effect on the SWS, while perceived risk has a negative effect.

Keywords

E Government , Customs Tax , Single Window System

GÜMRÜK VERGİ UYGULAMASINDA TEK PENCERE SİSTEMİNİN ROLÜ

Abstract

Gümrük işlem süreçlerinin basitleştirilmesi için bilgi işlem teknolojilerinden yaygın biçimde yararlanılmaktadır. Türkiye’de gümrüklerde modernizasyon çalışmaları, “BİLGE” sistemi altında yürütülmektedir. BİLGE sistemi, ticaret ve taşımacılıkla ilgili bilgi ve belgelerin sunulmasına olanak sağlayan Tek Pencere Sistemi ile entegre edilmiştir. Bu çalışma, e-devlet bağlamında Türkiye’de TPS’ye yönelik kullanım niyetini belirleyen değişkenlerin çoklu regresyon modeli ile belirlenmesi amacıyla yapılmıştır. Yapılan analiz sonucunda memnuniyet, hizmet kalitesi ve kullanım kolaylığı değişkenlerinin TPS kullanımında etkili olduğu buna karşın, risk ve yarar algısı değişkenlerinin etkili olmadığı görülmüştür. Ayrıca TPS kullanımını etkileyen, memnuniyet düzeyi, hizmet kalitesi, kullanım kolaylığı ve yarar algısı değişkenleri TPS üzerinde pozitif, buna karşın risk algısı değişkeninin ise negatif yönde etkiye sahip olduğu belirlenmiştir.

Keywords

Gümrük Vergisi , Tek Pencere Sistemi , E Devlet

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