Tax Administrations in the Digital Age: The Digital Transformation Maturity of the Turkish Tax Administration

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Tarih

2025

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Maliye Bakanligi

Erişim Hakkı

info:eu-repo/semantics/closedAccess

Özet

The concept of a Digital State has initiated a transformative journey that concerns institutions globally. The effects of digital transformation, which has marked the 21st century, necessitate rapid and urgent changes within tax administrations, a core component of public financial management. In this context, the digital transformation maturity model serves as a critical tool for assessing the digital maturity level of tax administrations and contributing to future advancements. This study aims to identify the current stage of digital transformation within the Turkish tax administration through document analysis and to provide recommendations from various perspectives to achieve the vision of a digital tax admini stration. As a result, it can be concluded that the Turkish tax administration has made significant progress in digital transformation and is generally positioned at the established level.

Açıklama

Anahtar Kelimeler

Digitalization, Digital Transformation, Tax Administration 3.0, Digital Transformation Maturity Model

Kaynak

Maliye Dergisi

WoS Q Değeri

Q4

Scopus Q Değeri

Cilt

Sayı

188

Künye