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