E-TRANSFORMATION IN ACCOUNTING AND TAXATION: THE IMPACT OF THE GENERAL COMMUNIQUÉ OF TAX PROCEDURE LAW NO. 509 ON COMMERCIAL LIFE

Mehmet Utku and Emin Kurtcebe
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Mehmet Utku: T.C. Pamukkale Universitesi
Emin Kurtcebe: DENİZLİ SERBEST MUHASEBECİ MALİ MuŞAVİRLER ODASI

Ekonomi Maliye Isletme Dergisi, 2020, vol. 3, issue 1, 75-84

Abstract: The development and change in information technologies in the 21st century is rapidly changing the business processes and lifestyles of individuals and institutions in many fields, particularly in trade. Globally, the rapid electronic transformation experienced in the commercial life has made the transformation necessary in accounting and taxation, which is one of the most important elements in the operation of the system. Electronic documents such as einvoice, e-self-employment receipt, e-manufacturer receipt, e-waybill, e-expense note, e-ticket, e-receipt, e-insurance policy and e-ledger applications will significantly change the operation of the accounting process. In order to be ready for this new period, both professionals and the business world, intensive information and training activities should be carried out and legal regulations and technological infrastructure should be created in the most effective way. In this context, the effects of The General Communiqué of Tax Procedure Law No. 509 published on 19.10.2019 will be examined.

Keywords: Electronic Transformation; E-Accounting; Digital Transformation (search for similar items in EconPapers)
JEL-codes: K34 M4 M48 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2020-3-1-740376

DOI: 10.46737/emid.740376

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