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BLOCKCHAIN TECHNOLOGY AS A NEW APPROACH IN TAX AUDITING

Year 2019, Volume 9, Issue 18, 857 - 876, 21.10.2019
https://doi.org/10.29029/busbed.569413

Abstract

Tax has been one of the most important instruments of the states in financing public spending throughout history. The audit of tax which is the most important financing instrument of the state, is based on economic, social and legal reasons. The impact of a strong audit in eliminating the disruptions that will arise in a tax system based on principle of statement is undeniable and the most important task in this area is on shoulder of those working in this field. The function of the tax audit is to ensure that the tax administration and taxpayers act in accordance with the legislation. For this reason, an existence of efficient, effective, transparent and accountable tax audit is important. E-applications in public administration structures have increased in accordance with information and communication technologies developed recently. In the study, the future of tax audit is evaluated within the framework of block chain applications frequently mentioned in recent years. It has been concluded that the block chain will be highly effective in tax audit as in other areas in the future and it will expedite tax collection and play an active role against black economy. 

References

  • ACAR, İbrahim Atilla ve Merter, Mehmet Emin (2004), Türkiye’de 1990 Sonrası Dönemde Vergi Denetimi ve Vergi Denetiminde Etkinlik Sorunu, Maliye Dergisi, 147, 5-27.
  • AKBEY, Ferhat (2014), Türkiye’de Vergi Denetimi ve Gelirleri Üzerine Bir İnceleme, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29(1), 63-103.
  • AKYEL, Recai (2010), Yönetimde İç Kontrol, İç Denetim ve Dış Denetim Fonksiyonlarının Birbirleri ile İlişkileri ve Türk Kamu Yönetiminde Uygulamalarının Değerlendirilmesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi,19(3), 1-22.
  • ALTUNBAŞAK, Tuğçe Akdemir (2014), Blok Zincir (Blockchain) Teknolojisi ile Vergilendirme, Maliye Dergisi,174, 360-371.
  • ANDREONI, James., Erard, Brian and Feınsteın, Jonathon (1998), Tax Compliance, Journal Economic Literature, 36(2), 818-860.
  • BAYER, Dave, Haber, Stuart and Stornetta, W. Scott (1993), Improving the Efficiency and Reliability of Digital Time-Stamping, in Sequences II (ss. 329-334). (Edi. Ugo Vaccaro, Alfredo Desantis), Springer. New York.
  • CROSBY Michael, Nachiappan, Pattanayak, Pradan, Verma, Sanjeev ve Kalyanaraman, Vignesh (2015), Blockchain Technology: Beyond Bitcoin, Sutardja Center for Entrepreneurship & Technology Technical Report, Berkeley University of California, California.
  • DELOITTE (2017), Blockchain Technology and Its Potential in Taxes, December. https://www2.deloitte.com/content/dam/Deloitte. /pl/Documents/Reports/pl_Blockchain-technology-and-its-potential-in-taxes-2017-EN.PDF Erişim Tarihi: 21.03.2019.
  • DUBIN, Jeffrey. A. and Louis L. Wilde (1988). An Empirical Analysis of Federal Income Tax Auditing and Compliance, National Tax Journal, XLI (I), 61-73.
  • ERKUŞ, Hakan ve Ünal Arslan Can (2014), Yeni Vergi Denetimine Genel Bir Bakış: Uyulması Gereken İlkeler ve İşleyiş, Akademik Yaklaşımlar Dergisi, 5(1), 82-102.
  • FLINT, David (1988), Philosophy and Principles of Auditing: An Introduction. London: Macmillan.
  • GRAY, Andrew and Jenkins, Bill (1993), Codes of Accountability in the New Public Sector, Accounting, Auditing & Accountability Journal, 6(3), 52-67.
  • HABER, Stuart and Stornetta, W.Scott (1991), How to Time-Stamp a Digital Document, Journal of Cryptology, 3(2), 99-111.
  • CAEW IT Faculty (2017), Blockchain and the Future of Accountancy, ISBN 978-1-78363-933-5, https://www.icaew.com/-/media/corporate/files/technical/information- technology/technology. /blockchain-and-the-future-of-accountancy.ashx Erişim Tarihi: 21.04.2019.
  • İNAN, Atilla, Sayıştay’ın Vergi Denetimi ve Sınırları, Maliye ve Sigorta Yorumları, 344, 28-31.
  • ISSAI 100 (2013), Basic Principles in Government Auditing, INTOSAI General Secretariat.
  • INSTITUTE OF INTERNAL AUDITORS (2012), International Standarts For The Professional Practice of Internal Auditing (Standarts)The Institute of Internal Auditors, USA.
  • INTOSAI GOV 9100 (2004), Guidelines for International Control Standarts for The Public Sector,, Denmark: INTOSAI Professional Standarts Committe Secretariat.
  • JOHNSTON, Stephanie Soong and Lewis, Alexander (2017), New Frontiers: Tax Agencies Explore Blockchain, Tax Notes International, 86(9), 16-19.
  • KHAN, M. Arkam (1995), Başlayanlar İçin Denetime Giriş, (Çeviren Faruk Eroğlu), Sayıştay Dergisi, 19, 15-30.
  • LEE, Thomas Alexander (1993), Corporate Audit Theory, Chapman and Hall. London and New York.
  • MAUTZ, Robert Kuhn and Sharaf, Hussein Amer (1961), The Philosophy of Auditing, American Accounting Association. Monograph No. 6: American Accounting Association. Sarasota Florida, 1961.
  • NAKAMOTO, Satoshi (2008), Bitcoin: A Peer to Peer Electronic Cash System.O’REGAN, David (2004), Auditor’s Dictionary: Terms, Concepts, Processes, and Regulations, John Wiley & Sons. All, Hoboken New Jersey USA.
  • PEHLİVAN, Osman (1986). Vergi Denetimi ve Vergi Denetiminde Etkinlik, Vergi Dünyası, 62, 35-42.
  • PAREKH, Paresh (2017), Blockchain Technology: Possible Future of Transfer Pricing, November 2017, https://indiataxinsightsblog.ey.com. /2017/11/10/blockchain-technology-possible-future-of-digital-transfer. -pricing/ Erişim Tarihi: 14. 02.2019.
  • PwC (2017), How Blockchain Technology Could Improve the Tax System, February.
  • REAM, John, Chu, Yang and Schatsky, David (2016), Upgrading blockchains: Smart contract use cases in industry, Deloitte University Press.
  • RIDLEY, Jeffrey and Chambers, Andrew (1998), Leading Edge Internal Auditing. ICSA Publishing/Prentice Hall. London and New York.
  • SAWYER, Lawrence B. and Vinten, Gerald (1996), Manager and the Internal Auditor: Partners for Profit. John Wiley & Sons. Hoboken New Jersey.
  • SCHANDL, Charles. W. (1978). Theory of Auditing: Evaluation, Investigation, and Judgment, Scholars Book Co., Houston Texas.
  • TÜRK, İsmail. (2000). Maliye Politikası, 14. Baskı. Turhan Kitapevi. Ankara.
  • UĞUR, Atilla Ahmet (2016), Denetimi Etkinliğinde Risk Analizi Sisteminin Uygulanabilirliği (Gaziantep Halı Sektörü Üzerine Örnek Bir Uygulama), International Journal of Public Finance, 1(2), 122-145
  • VELLUTINI, Charles (2011), Key Principles of Risk Based Audits, in Risk Based Tax Audits: Approaches and Country Experiences (ss. 13-21). Editörler Munawer Sultan Khjawa, Rajul Awasthi ve Jan Loeprick, The World Bank, 2011. Washington DC: USA.
  • WU/NET Team (2017), Blockchain: Taxation and Regulatory Challenges and Opportunities, First Meeting in the Multi-stakeholder Series, Vienna 15-16 March, https://www.wu. .ac.at/fileadmin/wu/d/i/taxlaw/institute/WU_Global_Tax_Policy_Center/Tax___Technology/Backgrd_note_Blockchain_Technology_and_Taxation_03032017.pdf Erişim Tarihi: 17.03.2019
  • 2003 tarihli ve 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu

VERGİ DENETİMİNDE YENİ BİR YAKLAŞIM OLARAK BLOK ZİNCİRİ TEKNOLOJİSİ

Year 2019, Volume 9, Issue 18, 857 - 876, 21.10.2019
https://doi.org/10.29029/busbed.569413

Abstract

Vergi tarih boyunca kamu harcamalarının finansmanında devletin en önemli enstrümanlarından biri olmuştur. Devletin en önemli finansman aracı olan verginin denetimi ekonomik, sosyal ve hukuki nedenlere dayanmaktadır.  Beyan esasına dayalı bir vergi sisteminde ortaya çıkacak aksaklıkları gidermede güçlü bir denetimin etkisi yadsınamayacak derecede önem arz etmekte ve bu konudaki en önemli görev bu alanda çalışanlara düşmektedir. Vergi denetiminin işlevi, vergi idaresinin ve mükelleflerin yasal mevzuata uygun olarak hareket etmelerini temin etmektir. Bunun için de verimli, etkin, şeffaf ve hesap verebilir bir vergi denetiminin varlığı önem arz etmektedir. Son yıllarda gelişen Bilgi ve İletişim Teknolojileri ile birlikte kamu yönetim yapılarında e-uygulamalar giderek artmaya başlamıştır.  Çalışmada, son yıllarda sıkça zikredilen blok zinciri uygulamaları çerçevesinde vergi denetiminin geleceği değerlendirilmiştir. Blok zincirinin gelecekte diğer alanlarda olduğu gibi vergi denetiminde de ciddi derecede etkili olacağı, vergi tahsilatının hızlı bir şekilde yapılmasını ve kayıt dışılık ile mücadele etkin bir rol alacağı sonucuna varılmıştır. 

References

  • ACAR, İbrahim Atilla ve Merter, Mehmet Emin (2004), Türkiye’de 1990 Sonrası Dönemde Vergi Denetimi ve Vergi Denetiminde Etkinlik Sorunu, Maliye Dergisi, 147, 5-27.
  • AKBEY, Ferhat (2014), Türkiye’de Vergi Denetimi ve Gelirleri Üzerine Bir İnceleme, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29(1), 63-103.
  • AKYEL, Recai (2010), Yönetimde İç Kontrol, İç Denetim ve Dış Denetim Fonksiyonlarının Birbirleri ile İlişkileri ve Türk Kamu Yönetiminde Uygulamalarının Değerlendirilmesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi,19(3), 1-22.
  • ALTUNBAŞAK, Tuğçe Akdemir (2014), Blok Zincir (Blockchain) Teknolojisi ile Vergilendirme, Maliye Dergisi,174, 360-371.
  • ANDREONI, James., Erard, Brian and Feınsteın, Jonathon (1998), Tax Compliance, Journal Economic Literature, 36(2), 818-860.
  • BAYER, Dave, Haber, Stuart and Stornetta, W. Scott (1993), Improving the Efficiency and Reliability of Digital Time-Stamping, in Sequences II (ss. 329-334). (Edi. Ugo Vaccaro, Alfredo Desantis), Springer. New York.
  • CROSBY Michael, Nachiappan, Pattanayak, Pradan, Verma, Sanjeev ve Kalyanaraman, Vignesh (2015), Blockchain Technology: Beyond Bitcoin, Sutardja Center for Entrepreneurship & Technology Technical Report, Berkeley University of California, California.
  • DELOITTE (2017), Blockchain Technology and Its Potential in Taxes, December. https://www2.deloitte.com/content/dam/Deloitte. /pl/Documents/Reports/pl_Blockchain-technology-and-its-potential-in-taxes-2017-EN.PDF Erişim Tarihi: 21.03.2019.
  • DUBIN, Jeffrey. A. and Louis L. Wilde (1988). An Empirical Analysis of Federal Income Tax Auditing and Compliance, National Tax Journal, XLI (I), 61-73.
  • ERKUŞ, Hakan ve Ünal Arslan Can (2014), Yeni Vergi Denetimine Genel Bir Bakış: Uyulması Gereken İlkeler ve İşleyiş, Akademik Yaklaşımlar Dergisi, 5(1), 82-102.
  • FLINT, David (1988), Philosophy and Principles of Auditing: An Introduction. London: Macmillan.
  • GRAY, Andrew and Jenkins, Bill (1993), Codes of Accountability in the New Public Sector, Accounting, Auditing & Accountability Journal, 6(3), 52-67.
  • HABER, Stuart and Stornetta, W.Scott (1991), How to Time-Stamp a Digital Document, Journal of Cryptology, 3(2), 99-111.
  • CAEW IT Faculty (2017), Blockchain and the Future of Accountancy, ISBN 978-1-78363-933-5, https://www.icaew.com/-/media/corporate/files/technical/information- technology/technology. /blockchain-and-the-future-of-accountancy.ashx Erişim Tarihi: 21.04.2019.
  • İNAN, Atilla, Sayıştay’ın Vergi Denetimi ve Sınırları, Maliye ve Sigorta Yorumları, 344, 28-31.
  • ISSAI 100 (2013), Basic Principles in Government Auditing, INTOSAI General Secretariat.
  • INSTITUTE OF INTERNAL AUDITORS (2012), International Standarts For The Professional Practice of Internal Auditing (Standarts)The Institute of Internal Auditors, USA.
  • INTOSAI GOV 9100 (2004), Guidelines for International Control Standarts for The Public Sector,, Denmark: INTOSAI Professional Standarts Committe Secretariat.
  • JOHNSTON, Stephanie Soong and Lewis, Alexander (2017), New Frontiers: Tax Agencies Explore Blockchain, Tax Notes International, 86(9), 16-19.
  • KHAN, M. Arkam (1995), Başlayanlar İçin Denetime Giriş, (Çeviren Faruk Eroğlu), Sayıştay Dergisi, 19, 15-30.
  • LEE, Thomas Alexander (1993), Corporate Audit Theory, Chapman and Hall. London and New York.
  • MAUTZ, Robert Kuhn and Sharaf, Hussein Amer (1961), The Philosophy of Auditing, American Accounting Association. Monograph No. 6: American Accounting Association. Sarasota Florida, 1961.
  • NAKAMOTO, Satoshi (2008), Bitcoin: A Peer to Peer Electronic Cash System.O’REGAN, David (2004), Auditor’s Dictionary: Terms, Concepts, Processes, and Regulations, John Wiley & Sons. All, Hoboken New Jersey USA.
  • PEHLİVAN, Osman (1986). Vergi Denetimi ve Vergi Denetiminde Etkinlik, Vergi Dünyası, 62, 35-42.
  • PAREKH, Paresh (2017), Blockchain Technology: Possible Future of Transfer Pricing, November 2017, https://indiataxinsightsblog.ey.com. /2017/11/10/blockchain-technology-possible-future-of-digital-transfer. -pricing/ Erişim Tarihi: 14. 02.2019.
  • PwC (2017), How Blockchain Technology Could Improve the Tax System, February.
  • REAM, John, Chu, Yang and Schatsky, David (2016), Upgrading blockchains: Smart contract use cases in industry, Deloitte University Press.
  • RIDLEY, Jeffrey and Chambers, Andrew (1998), Leading Edge Internal Auditing. ICSA Publishing/Prentice Hall. London and New York.
  • SAWYER, Lawrence B. and Vinten, Gerald (1996), Manager and the Internal Auditor: Partners for Profit. John Wiley & Sons. Hoboken New Jersey.
  • SCHANDL, Charles. W. (1978). Theory of Auditing: Evaluation, Investigation, and Judgment, Scholars Book Co., Houston Texas.
  • TÜRK, İsmail. (2000). Maliye Politikası, 14. Baskı. Turhan Kitapevi. Ankara.
  • UĞUR, Atilla Ahmet (2016), Denetimi Etkinliğinde Risk Analizi Sisteminin Uygulanabilirliği (Gaziantep Halı Sektörü Üzerine Örnek Bir Uygulama), International Journal of Public Finance, 1(2), 122-145
  • VELLUTINI, Charles (2011), Key Principles of Risk Based Audits, in Risk Based Tax Audits: Approaches and Country Experiences (ss. 13-21). Editörler Munawer Sultan Khjawa, Rajul Awasthi ve Jan Loeprick, The World Bank, 2011. Washington DC: USA.
  • WU/NET Team (2017), Blockchain: Taxation and Regulatory Challenges and Opportunities, First Meeting in the Multi-stakeholder Series, Vienna 15-16 March, https://www.wu. .ac.at/fileadmin/wu/d/i/taxlaw/institute/WU_Global_Tax_Policy_Center/Tax___Technology/Backgrd_note_Blockchain_Technology_and_Taxation_03032017.pdf Erişim Tarihi: 17.03.2019
  • 2003 tarihli ve 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu

Details

Primary Language Turkish
Subjects Humanities, Multidisciplinary
Journal Section Articles
Authors

Habip DEMİRHAN>
HAKKARİ ÜNİVERSİTESİ
0000-0001-8621-0778
Türkiye

Publication Date October 21, 2019
Published in Issue Year 2019, Volume 9, Issue 18

Cite

APA Demirhan, H. (2019). VERGİ DENETİMİNDE YENİ BİR YAKLAŞIM OLARAK BLOK ZİNCİRİ TEKNOLOJİSİ . Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi , 9 (18) , 857-876 . DOI: 10.29029/busbed.569413