DİJİTALLEŞMENİN MUHASEBE MESLEK MENSUPLARINA VE VERGİ UYGULAMALARINA ETKİSİ: NİTEL BİR ANALİZ
Yazarlar (2)
Dr. Öğr. Üyesi Ebru DEMİRKIRAN ADA Kastamonu Üniversitesi, Türkiye
Safa AKKUŞ
Kastamonu Üniversitesi
Kastamonu Üniversitesi
| Makale Türü | Özgün Makale (Ulusal alan endekslerinde (TR Dizin, ULAKBİM) yayınlanan tam makale) | ||
| Dergi Adı | Mali Çözüm | ||
| Dergi ISSN | 1303-5444 | ||
| Dergi Tarandığı Indeksler | TR DİZİN | ||
| Makale Dili | Türkçe | Basım Tarihi | 05-2026 |
| Cilt / Sayı / Sayfa | 36 / 195 / 887–923 | DOI | – |
| Makale Linki | https://archive.ismmmo.org.tr/docs/malicozum/195malicozum/06.pdf | ||
| UAK Araştırma Alanları |
Mali Hukuk
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| Özet |
| This study addresses the phenomenon of digitalization through a dual perspective: first, the taxation of the digital economy emerging alongside digital transformation, and second, the impact of this transformation on accounting professionals. A qualitative research approach was adopted, and semi-structured interviews were conducted with accounting professionals operating in the province of Kastamonu. The data obtained were analyzed using the MAXQDA qualitative analysis software. The findings indicate that digital applications enhance tax compliance and audit capacity, thereby contributing to increased tax revenues. E-invoice, e-ledger, and AI-supported systems improve transaction speed and data accuracy, resulting in time efficiency. However, the inability of taxpayers to adapt to digital applications, along with infrastructural deficiencies and technical issues, significantly increases the workload of … |
| Anahtar Kelimeler |
BM Sürdürülebilir Kalkınma Amaçları
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| Google Scholar | 1 |