12Dec 2018

PERCEPTION OF TAX OFFICE EMPLOYEES FOR THE USE OF BLOCKCHAIN TECHNOLOGY IN TAX OFFICE.

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The blockchain technology, which is expected to find a wide range of applications in the years to come, is remarkable in recent years in terms of private and public sectors with the ability to record many data, provide data security, and provide transparency through decentralized recording. In addition to the private sector, this technology can be found in the literature in the public sector. It is thought that blockchain technology, which can be used at various stages of public administration, will provide convenience for taxpayers and tax office in tax transactions. For this purpose, the opinions of the employees of the tax office were applied to the implementation of the blockchain technology in various stages of the taxation system. In this direction, a scale was conducted for employees of the Tax Office in Afyonkarahisar and K?tahya. According to the results of the study, employees of the tax office have a positive perception about blockchain technology. In addition, this perception differs according to employees' position, seniority and level of knowledge about blockchain technology. No significant difference was determined according to gender variable.

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[Ceyda Kukrer And RabiaTugba Egmir. (2018); PERCEPTION OF TAX OFFICE EMPLOYEES FOR THE USE OF BLOCKCHAIN TECHNOLOGY IN TAX OFFICE. Int. J. of Adv. Res. 6 (Dec). 638-649] (ISSN 2320-5407). www.journalijar.com

Ceyda KUKRER
Afyon Kocatepe University, Faculty of Economics and Administrative Sciences, Department of Public Finance.

DOI:

Article DOI: 10.21474/IJAR01/8183      
DOI URL: https://dx.doi.org/10.21474/IJAR01/8183

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