ADOPTION OF E-DECLARATION SYSTEM IN TURKEY: AN EMPIRICAL ASSESSMENT WITH THE EXTENDED TECHNOLOGY ACCEPTANCE MODEL

Öz

In this study, modern application of Information and Communication Technologies ICT ’s in Turkish Tax Management System has been investigated and the major reason behind technology adoption behaviors of Certified Public Accountants CPAs has been assessed by using Extended Technology Acceptance Model E-TAM . The study first discusses electronic tax declaration system, and then empirically tests acceptance levels of CPAs by using Structural Equation Modeling. The study employs socio psychological theories to assess individual attitudes and perceptions of technology adoption process of CPAs. Although there are number of studies in international literature on adoption of electronic tax declaration systems, very limited empirical studies exist in Turkish literature

Anahtar Kelimeler

• E-declaration, Online tax declaration , E-government , Extended Technology Acceptance Model (E-TAM) , Information and Communication Technologies (ICTs)

TÜRKİYE’DE E-BEYANNAME SİSTEMİNİN BENİMSENMESİ: GELİŞTİRİLMİŞ TEKNOLOJİ KABUL MODELİ İLE AMPİRİK BİR ÇALIŞMA

Öz

Bu makalede, Türkiye’de elektronik beyanname uygulamalarının meslek mensupları tarafından benimsenmesi ve bu benimsemenin arkasındaki nedenler, Genişletilmiş Teknoloji Kabul Modeli E-TAM ile test edilmektedir. Makalede son yıllarda hızla yaygınlaşan verginin elektronik olarak doldurulması uygulaması tanıtılmakta, e-beyanname adı verilen bu uygulamanın benimsenme düzeyi, E-TAM modeli ile test edilmektedir. E-beyanname sistemlerini kullanma konusunda meslek mensuplarının kişisel niyet ve istekleri, anket yöntemiyle belirlenmekte ve sosyal psikolojik teoriler kullanılarak Yapısal Eşitlik Modeli ile ampirik olarak test edilmektedir. Uluslararası literatürde elektronik beyanname uygulamasının benimsenme düzeyi ile ilgili akademik çalışmalar yapılmış olsa bile, Türkçe literatürde şimdiye kadar bu konuda birincil veri kullanılarak yapılmış ampirik bir akademik çalışmaya rastlanmamıştır.

Anahtar Kelimeler

• E-beyanname, Online Vergi Beyanı, E-devlet, Genişletilmiş Teknoloji Kabul Modeli, Bilgi ve İletişim Teknolojileri (BİT)

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