THE ROLE AND IMPORTANCE OF E-INFORMATION IN STRUGGLE WITH INFORMALITY: AN EVALUATION IN TERMS OF ACCOUNTING PRACTICES IN TURKEY

Authors : Abdulkerim DASTAN, Yasar BAYRAKTAR

Pages : 229-240

Doi:10.17261/Pressacademia.2017.408

View : 17 | Download : 9

Publication Date : 2017-06-30

Article Type : Research Paper

Abstract :The purpose of study is to evaluate the role and importance of e-information usage in struggle with informality in terms of accounting practices in Turkey.   Revenue Administration has been working on efficient usage of e-information to collect taxes full and timely by using modern methods. In this context, e-declaration, e-invoice, e-ledger and e-notification are put into effect. So the annual reports and changes over the years were examined contextually and evaluated in terms of preventing informality. E-information applications which directly affect accounting profession and its practices by saving time, reducing transaction costs and bringing important results in processes; provide efficiency in auditing and inspection with remote access, fast mobility in operations, decrease in collection costs and increase in collection/accrual rate. E-information applications are important in struggle with informality even if not at the desired level.  
Keywords : Informality, e declaration, e invoice, e ledger, e notification