VERGİ DENETİMİNDE YENİ BİR YAKLAŞIM OLARAK BLOK ZİNCİRİ TEKNOLOJİSİ

Vergi tarih boyunca kamu harcamalarının finansmanında devletin en önemli enstrümanlarından biri olmuştur. Devletin en önemli finansman aracı olan verginin denetimi ekonomik, sosyal ve hukuki nedenlere dayanmaktadır. Beyan esasına dayalı bir vergi sisteminde ortaya çıkacak aksaklıkları gidermede güçlü bir denetimin etkisi yadsınamayacak derecede önem arz etmekte ve bu konudaki en önemli görev bu alanda çalışanlara düşmektedir. Vergi denetiminin işlevi, vergi idaresinin ve mükelleflerin yasal mevzuata uygun olarak hareket etmelerini temin etmektir. Bunun için de verimli, etkin, şeffaf ve hesap verebilir bir vergi denetiminin varlığı önem arz etmektedir. Son yıllarda gelişen Bilgi ve İletişim Teknolojileri ile birlikte kamu yönetim yapılarında e-uygulamalar giderek artmaya başlamıştır. Çalışmada, son yıllarda sıkça zikredilen blok zinciri uygulamaları çerçevesinde vergi denetiminin geleceği değerlendirilmiştir. Blok zincirinin gelecekte diğer alanlarda olduğu gibi vergi denetiminde de ciddi derecede etkili olacağı, vergi tahsilatının hızlı bir şekilde yapılmasını ve kayıt dışılık ile mücadele etkin bir rol alacağı sonucuna varılmıştır.

BLOCKCHAIN TECHNOLOGY AS A NEW APPROACH IN TAX AUDITING

Tax has been one of the most important instruments of the states in financing public spending throughout history. The audit of tax which is the most important financing instrument of the state, is based on economic, social and legal reasons. The impact of a strong audit in eliminating the disruptions that will arise in a tax system based on principle of statement is undeniable and the most important task in this area is on shoulder of those working in this field. The function of the tax audit is to ensure that the tax administration and taxpayers act in accordance with the legislation. For this reason, an existence of efficient, effective, transparent and accountable tax audit is important. E-applications in public administration structures have increased in accordance with information and communication technologies developed recently. In the study, the future of tax audit is evaluated within the framework of block chain applications frequently mentioned in recent years. It has been concluded that the block chain will be highly effective in tax audit as in other areas in the future and it will expedite tax collection and play an active role against black economy.

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