Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi
Yazarlar: Memduh ASLAN
Konular:-
Anahtar Kelimeler:E-signature,E-invoice,E-record,E-archive,E-government,Inspection
Özet: With the legal availability of electronic signature, e-government applications become widespread. The Revenue Administration develops electronic applications for continuing audit methods. The applications developed by the Revenue Administration are also related with the subjects that are on accounted of the special legal relations and legislation. Due to the documents being the evidence for the people of their being subjected to a taxation or a penal sanction, documents legality becomes important. In this study, we observed both general legal regulations and developing e-government applications by the Revenue Administration and made suggestions for dismissing possible legal problems