Publication: ELEKTRONİK TİCARETTE
HİLE DENETİMİ ve VERGİ MÜFETTİŞLERİ
ÜZERİNE BİR ARAŞTIRMA
Abstract
Teknolojide yaşanan gelişmeler, etkilediği tümalanlarla birlikte ticarette de önemli değişimlereve gelişmelere sebep olmuştur. Ticari alandakibu teknolojik değişiklikler yeni ticaret biçimi olanelektronik ticareti ortaya çıkarmıştır. Elektronikticaret işletmelerinin risklerinin belirlenmesi,suistimallerin tespit edilmesi, vergilerinin eksiksiz hesaplanarak zamanında ödenmesi, finansaltabloların güvenilirliğinin saptanması, hatalarıntespiti ve önlenmesi gibi tüm hususlar yapılacakdenetimler ile sağlanmaktadır. Bu denetimlerinyerinde ve zamanında yapılması çok önemlidir.Denetimler sayesinde bir taraftan finansal bilgilerin doğruluğu ve güvenilirliği teyit edilirken diğertaraftan etkinliği ve verimliliği kontrol edilecektir.Çalışmada elektronik ticaret ve hile denetimi kavramları açıklanmıştır. Ayrıca çalışmanın sonundaelektronik ticarette hile denetimine ilişkin olarak Türkiye genelinde görev yapan vergi müfettişlerine yönelik anket uygulanmıştır. Yapılan anket ileelektronik ticaretteki hile denetimine, etkilerine,önemine, yasal düzenlemelerin yeterli olup olmadığına ilişkin tespitler ile istatistiki analizler yapılarak bunlara ilişkin sonuç bölümünde önerilerdebulunulmuştur.
Advances in technology have led to significant changes and developments in trade as well as in all the areas it affects. These technological changes in the field of commerce have created a new form of commerce, which is electronic commerce. All aspects such as identifying risks of electronic commerce enterprises, detecting abuses, paying their taxes in full and paying them on time, determining the reliability of financial statements, detecting and preventing errors are ensured through audits. It is very important to carry out these inspections on-site and on time. The audits will verify the accuracy and reliability of financial information on one hand and control its effectiveness and efficiency on the other. In our study, the concepts of electronic commerce and fraud audit are explained. Also at the end of our audit work in relation to cheat in electronic commerce, Turkey has implemented surveys for tax inspectors who work in general. Determinations and statistical analysis based on the survey data has been performed in order to determine the sufficiency of the legal regulations regarding the fraud audit in electronic commerce, its effects and importance. Furthermore, suggestions related to this has been emphasised in the conclusion part.
Advances in technology have led to significant changes and developments in trade as well as in all the areas it affects. These technological changes in the field of commerce have created a new form of commerce, which is electronic commerce. All aspects such as identifying risks of electronic commerce enterprises, detecting abuses, paying their taxes in full and paying them on time, determining the reliability of financial statements, detecting and preventing errors are ensured through audits. It is very important to carry out these inspections on-site and on time. The audits will verify the accuracy and reliability of financial information on one hand and control its effectiveness and efficiency on the other. In our study, the concepts of electronic commerce and fraud audit are explained. Also at the end of our audit work in relation to cheat in electronic commerce, Turkey has implemented surveys for tax inspectors who work in general. Determinations and statistical analysis based on the survey data has been performed in order to determine the sufficiency of the legal regulations regarding the fraud audit in electronic commerce, its effects and importance. Furthermore, suggestions related to this has been emphasised in the conclusion part.