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A Current Approach to The Problem of Businesses in Turkey Keeping Two Different Computerized Accounting Records, Official and Informal, For the Purpose of Avoiding Taxes

Author(s) Mehmet Ali YÜZBAŞIOĞLU
Country Turkey
Abstract Keeping two different computerized accounting records, official and informal, has been increasingly met in the world of business, particularly in some developing countries such as Turkey. The authentic and counterfeit businesses, bureaucracies, politicians, employees, managers, accountants, tax inspectors, academics, and so on constitute the social network that deploys the parallel dual accounting records supported by its juridical and institutional mechanisms. The Turkish Revenue Administration approved e-Invoice, e-Ledger, and e-Dispatch applications, which promote the application of electronic accounting records and veritable businesses relying on the bureau. However, businesses still maintain dual accounting records, violating the Tax Procedure Law that mandates the e-Ledger format and other legal provisions. Businesses prefer to enjoy the informal dual accounting books, particularly against the VAT, for the purpose of minimizing taxes, working capital discounting, and access to the benefits of banking transactional discounting, fiscal amnesty, or facilitation sponsored by the informal atmosphere or ideal conditions. The problematic issue, therefore, can be formulated as follows: What is the reason for businesses in Turkey to keep official computerized accounting records while simultaneously maintaining informal ones using the same formal e-Ledger system? This essay provides a discussion of the possible theory-based answers to this basic question that lies beneath the issue mentioned above. For the purpose of addressing this issue, the study proceeds with a criticism of a set of theories and opinions derived from literature in the sociology of accounting, accounting and informality, and public economics. The problem of keeping two different computerized accounting records has great catalytic potential to draw the attention of bureaucrats, deputies, and other ordinary citizens to related problems in Turkey. Conducting qualified research in collaboration with tax authorities should take place, and its outcomes should be shared with the public and decision-makers in order to negate the wrong beliefs in Turkey.
Keywords Computerized Accounting, Accounting Records, Tax Evasion
Field Business Administration
Published In Volume 15, Issue 2, April-June 2024
Published On 2024-06-09
Cite This A Current Approach to The Problem of Businesses in Turkey Keeping Two Different Computerized Accounting Records, Official and Informal, For the Purpose of Avoiding Taxes - Mehmet Ali YÜZBAŞIOĞLU - IJSAT Volume 15, Issue 2, April-June 2024. DOI 10.71097/IJSAT.v15.i2.1328
DOI https://doi.org/10.71097/IJSAT.v15.i2.1328
Short DOI https://doi.org/g8zb92
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