APPLICATION OF E-NOTIFICATION IN TURKISH TAX SYSTEM AND ITS ECONOMIC DIMENSION

Abstract

With the rapid development of technology and information services, it becomes so fast and easy to reach information. For this reason, public institutions have also realized this technology and started to use the new technology in infrastructure to speed up the processes that require heavy workloads and many procedures and to perform them more effectively. For our country, the head of these public institutions is the Revenue Administration, which is the largest source of income and which is the tax. In order to ensure the correct, rapid and effective delivery of the notifications to the tax payers that are increasing day by day and to save both time and cost, the revenue administration has introduced e-notification application. e-notification application is separated from the old method of communication (by mail, by means of the officer, in the apartment or in the commission, by means of the advertisement) due to many features. At the beginning of these features, taxpayers are aware of the tax liabilities in a much shorter period of time. It is possible to talk about many positive aspects such as being much lower cost than the old method, being fast, providing high quality services, not wasting paper, saving energy. It also contributes significantly to the budget with its economic dimension