scholarly journals The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey

Author(s):  
Tuğçe Uzun Kocamış ◽  
H. Muhammet Kekeç

The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.

2021 ◽  
Vol 100 ◽  
pp. 03005
Author(s):  
Andrii Halai ◽  
Viktoriia Halai ◽  
Roksolana Hrechaniuk ◽  
Kateryna Datsko

Just as there is no ideal society, there is no society without corruption. Fighting corruption is one way to achieve the UN-approved goals of sustainable development. The article summarizes the process of formation and implementation of international anti-corruption standards and their features in different national legal systems. It is determined that the adoption and recognition of standards does not in itself solve the problem, which is why the world is constantly looking for ways to combat corruption, testing new tools and mechanisms to influence corruption risks. This is confirmed by numerous projects funded by international donor organizations. Information technologies create endless opportunities not only for economics development (robotics, blockchain technology, neural networks, artificial intelligence, quantum virtual and augmented reality), but also for the fight against corruption: from e-government and courts, digital public services and tools that report about the facts of corruption, to the means of influencing society through social networks. The article analyzes scientific and professional research in the field of digitalization of anti-corruption activities and substantiates the relationship of these concepts from the standpoint of the impact of IT technologies on combating and preventing corruption. The article summarizes modern technological advances and their implementation in various national legal systems, defines the role of information technology in the fight against corruption and forms an understanding of information technology as a tool to control and combat corruption.


2021 ◽  
Vol 2 (1/S) ◽  
pp. 170-177
Author(s):  
Rustam Khamroev

The article examines the importance of introducing information technology into the education system, the impact of information technology on the quality of education. The creation and use of electronic textbooks in the learning process is recommended. This is important in a situation of insufficient provision of educational and methodological literature, as well as a way to resolve the contradiction between the desire to cover as much demonstration material as possible and practical. Since it takes time and some skill to master the specialized programming environment, e-tutorials can be created in a well-studied presentation preparation program. The use of software products based on the concept of “electronic patient” is emphasized. The article calls for the acquisition of knowledge, professional skills and abilities, and practical skills are not so much therapeutic and diagnostic manipulations as mastered methods of productive mental activity that provide correct, quick and economical diagnosis and effective treatment. The article will be useful to students, university professors, staff, and management personnel of the education system.


Author(s):  
Svetlana Volkova ◽  

This article explores English neologisms in the spheres of information technologies based on the Internet resources. Neologisms and their most essential classification are observed and studied in the article. The most widely used classifications of neologisms according to their ways and methods of creation are clarified. The meanings of neologisms and their influence on the language and language flow in the modern world are identified as well. Due to rapidly developed computer technologies and the Internet, the neologisms and new words are created very quickly and constantly. It is important to state that English is enriched about 800 words yearly. However, it would take a long time to consolidate the position of new words in a language, and to make their content comprehensible to an average citizen. The similar situation is observed with the use of widely used words in a new meaning in other spheres of communication. Along with new inventions and devices, new software is emerging, for example, we now are not able to imagine our lives without search engines and systems, as well as the internet, or devices such as a smartphone. All these phenomena, accompanied by the formation of new vocabulary units, and information resources that have a target audience, namely professional users of information technology products. They provide the spread of the latest vocabulary (i.e. neologisms), its socialization (acceptance in society), and then lexicalization (consolidation in language). We can speculate that neologisms are one of the linguistic means that reflects cultural and technological progress in society. Modern humanity lives in the age of information, the main feature of which is computer technology. That is why the problem of the existence and functioning of the Internet language is urgent. The issue of computer language usage has been studied since the first computer was created in the mid-twentieth century. The researches were carried out by prominent scientists in different countries of the world. It might be added that various aspects of the impact of computer communication on language and vice versa were researched, as well as the relation between the development of lexical units and their ways of appearing in language. But it is essential to note that there are linguistic classifications of neologisms. The first one is according to the way of formation, namely, it names a new subject and gives the old concept a new name in order to renew and refresh the language. The emergence of neologisms of the first type is necessary to name a new phenomena in society, but the second type arises involuntarily. They could also be divided into lexical, authorial, individual-stylistic, phonological, loanwords, semantic and syntactic neologisms. They are also morphological according to the methods of creation, for example, defriend, web master, googlable and facebookian. As for shortening and abbreviation, we could define that such as methods are most widely used in English (CPU – Computing processing unit). To sum up, neologism is one way to increase the vocabulary of the language and a means of generating names for new phenomena in society. They appear in all areas of our lives, but they have gained the most development in the field of information technology because this area is the fastest growing in the world today. Since the primary purpose is to name a new subject, most modern neologisms belong to the lexical group, and they are called a new phenomenon because in our time, a new information revolution is taking place and this process is accompanied by the formation of new concepts and phenomena that need new words. It is also not surprising that the percentage of authorial neologisms is now growing, which has expanded significantly with the development of social networks and independent authors. They form a certain initial group of speakers, sometimes quite large, as the accounts of certain IT journalists have up to one and a half million followers, so the spread of these neologisms is extremely rapid.


Information technology greatly simplifies the process of forming a tourist product using computer networks, international reservation systems, electronic databases of tourism regulations, automated systems of settlement payments and etc. The impact of information technology on tourism is carried out by the following ways: increasing the efficiency of enterprise management, improving the quality of customer services, creating and implementing new services. The subject of the research is the introduction of information technology in the Ukrainian tourism industry. The purpose of the article is to identify trends and outline the definite prospects of using modern information technology in the tourism industry. The following research methods are used in the article: analysis and synthesis to closer define the essence of information technology; observation and theoretical generalizations to reveal the characteristics of introduction of information technology in the activity of enterprises in the tourism industry; statistical method to analyze the current condition of information technology in the tourism industry; graphical and tabular techniques to determine the relationship between indicators, their illustrations and the presentation of research results. The results we have obtained are following. The most popular websites in Ukraine in the categories “Accommodation and Hotels”, “Air Travel” “Ground Transportation” and “Tourist Attractions” are booking.com, flyuia.com, blablacar.com, and getyourgiede.com. Compared to the world experience, the percentage of paid search in Ukraine is higher, it means that some companies do not have a well-developed brand. The rating in mobile apps for all companies is above 4, it is a good mark. Due to the pandemic, tourism is now in a difficult situation, it has also affected the statistics of all indicators on web resources, but the experts pay attention to the historical sustainability of tourism and its ability to cope with crises. From the comparative characteristics of web pages in four categories in Ukraine and in the world, we can conclude that in our country the brands of these companies are not enough developed, the popularity among tourists is lower, and the percentage of search traffic is also lower. To increase the website traffic and the level of awareness of tourism businesses, tourism enterprises should use social networks to provide up-to-date information to tourists and to maintain customer contact, as well as send promotions and discounts.


2021 ◽  
pp. 114-120
Author(s):  
A.O. Lepeshkin ◽  

Analyzed is the problem of implementing projects in the field of information technologies that can act as resources for social development, as well as catalysts for the digitalization of the economy and the state. The author pays special attention to the study of the impact of information technologies on the quality of life of citizens in Russian cities. The article concludes that timely implementation of projects in the field of information technology, the creation of “Smart city” systems can not only improve the standard of living of the population, but also form new approaches to state government.


2021 ◽  
Vol 5 (520) ◽  
pp. 221-226
Author(s):  
A. A. Ryabev ◽  
◽  
M. M. Pokolodna ◽  
O. M. Kravets ◽  
◽  
...  

Recently, the world has been in a state of global crisis because of the COVID-19 pandemic. A significant number of spheres of activity, including such a global sphere of activity as tourism, are at risk of extinction. It’s understandable, that until the end of the pandemic, the resumption of tourism activities is almost impossible, since the safety of millions of people depends on it. However, the issue of maintaining and preserving the tourist interest of people – potential tourists – is more relevant than ever. The article emphasizes that in isolation to preserve tourist interest, it is advisable to use information technology. At this, according to the authors, among all means of information technology it is necessary to focus on virtual tours and excursions. Justifying this statement is a significant list of advantages provided by virtual tours and excursions in case of their creation and consistent implementation both on a paid and free basis for a wide range of potential consumers of tourist services. Also highlighted are advantages for objects and subjects of tourist activity. The authors allocate a variety of approaches to creating virtual tours and excursions in terms of attracting performers to create them. Among the performers, different categories of specialists with different levels of qualification and education are specified. In addition, the need for the mandatory involvement of professional guides is defined, specific knowledge and experience of which will allow to provide at least a minimum guarantee of the quality of virtual tours and excursions. Thus, the creation of virtual tours and excursions will not only preserve interest in tourist sites and destinations, but also provide work for a wide range of specialists even in crisis conditions. In addition, virtual tours and excursions can act as an independent tourist product, which in any case will bring financial and image profit to all the tourism sphere entities involved in its production.


Author(s):  
Bernadus Gunawan Sudarsono ◽  
Sri Poedji Lestari

The use of internet technology in the government environment is known as electronic government or e-government. In simple terms, e-government or digital government is an activity carried out by the government by using information technology support in providing services to the community. In line with the spirit of bureaucratic reform in Indonesia, e-government has a role in improving the quality of public services and helping the process of delivering information more effectively to the public. Over time, the application of e-Government has turned out to have mixed results. In developed countries, the application of e-Government systems in the scope of government has produced various benefits ranging from the efficiency of administrative processes and various innovations in the field of public services. But on the contrary in the case of developing countries including Indonesia, the results are more alarming where many government institutions face obstacles and even fail to achieve significant improvements in the quality of public services despite having adequate information and communication technology. The paradigm of bureaucrats who wrongly considers that the success of e-Government is mainly determined by technology. Even though there are many factors outside of technology that are more dominant as causes of failure such as organizational management, ethics and work culture. This study aims to develop a model of success in the application of e-Government from several best practice models in the field of information technology that have been widely used so far using literature studies as research methods. The results of the study show that the conceptual model of the success of the implementation of e-Government developed consists of 17 determinants of success..Keywords: Model, Factor, Success, System, e-Government


2019 ◽  
Author(s):  
Rika ramadani ◽  
Hade Afriansyah

Progress in information technology that is so fast is expected to improve the quality of education in Indonesia. In the world of information technology education can help and support the learning process. Especially now all the learning process activities can be done online. Progress in information technology must also be supported by quality human resources. In this case the teacher is very instrumental in the utilization of information technology in the world of education. Because the teacher is one of the education supervisors who will encourage the advancement of the quality of education in Indonesia. But in reality the quality of teachers in Indonesia is inadequate. There are still many teachers who cannot use information technology in learning especially for teachers who are senior or old. As teacher supervisors, they must improve the quality of their performance in using technology. To improve the ability of teachers to use technology, ongoing training is needed to use technology. The role of the head of the school as a supervisor is also needed, namely the principal is obliged to supervise, control, and approach the teacher in terms of the use of technology in the learning process.


2021 ◽  
Vol 10 (2) ◽  
pp. 289 ◽  
Author(s):  
Maria Stella Epifanio ◽  
Federica Andrei ◽  
Giacomo Mancini ◽  
Francesca Agostini ◽  
Marco Andrea Piombo ◽  
...  

The COVID-19 pandemic that has hit the world in the year 2020 has put a strain on our ability to cope with events and revolutionized our daily habits. On 9 March, Italy was forced to lockdown to prevent the spread of the infection, with measures including the mandatory closure of schools and nonessential activities, travel restrictions, and the obligation to spend entire weeks in the same physical space. The aim of this study was to assess the impact of the COVID-19 pandemic and lockdown measures on quality of life (QoL) in a large Italian sample, in order to investigate possible differences in QoL levels related to both demographic and pandemic-specific variables. A total of 2251 Italian adults (1665 women, mainly young and middle adults) were recruited via a snowball sampling strategy. Participants were requested to answer to an online survey, which included demographic and COVID-related information items, and the World Health Organization Quality of Life BREF questionnaire (WHOQOL-BREF). The results showed statistically significant differences in QoL depending on a number of variables, including sex, area of residence in Italy, and being diagnosed with a medical/psychiatric condition. To our knowledge, this is the first study to assess QoL during COVID-19 pandemic in Italy, therefore the present findings can offer guidelines regarding which social groups are more vulnerable of a decline in QoL and would benefit of psychological interventions.


Noise Mapping ◽  
2020 ◽  
Vol 7 (1) ◽  
pp. 248-264
Author(s):  
Rosa Maria Alsina Pagès ◽  
Francesc Alías ◽  
Patrizia Bellucci ◽  
Pier Paolo Cartolano ◽  
Ilaria Coppa ◽  
...  

AbstractThe COVID-19 pandemic was confirmed in Italy at the end of January 2020, when the first positive cases for the virus were identified. At the beginning of March, the virus had spread to all Italian regions and on 10 March 2020 the lockdown phase began, limiting the movement of people and prohibiting almost all commercial activities, businesses and non-essential industries. As a result, millions of people were forced to stay at home, causing a drastic drop in traffic volume, which significantly changed the acoustic environment and air quality of cities. On 4 May 2020, the lockdown was partially lifted and activities were progressively reopened. Therefore, traffic gradually started to increase and, consequently, the noise emitted by motor vehicles. This behaviour was confirmed by the data collected by the DYNAMAP system, an automatic platform developed within the LIFE DYNAMAP project, providing real time traffic noise maps in terms of sound pressure levels and impacts at receivers (people and dwellings exposed to noise level bands). In this paper traffic and non-traffic-related noise events in the cities of Rome and Milan from March to May 2020 are analysed and compared to the corresponding values in 2019 to evaluate the effects of the lockdown period.


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