Muhasebede E fatura ve E defter; Türkiye’de E fatura E defter sistemine geçen işletmelere ilişkin bir araştırma
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Tarih
2017
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Globalleşen dünya ile birlikte ülkeler birbirlerinden etkileşir duruma gelmişlerdir. Teknoloji alanında yaşanan gelişmeler ile muhasebe dünyasına yeni uygulamalar girmiştir. Bu uygulamaların en son örneği e-defter ve e-fatura uygulamasıdır. E-fatura uygulaması dünyada 2000’li yıllarda uygulanmaya başlanmıştır. Türkiye’de ise sistem e devlet kapsamında Elektronik Fatura Kayıt Sistemi ile uygulanmaya başlatılmıştır. Sonraları bazı mükellefler için zorunlu hale getirilmiştir.. E-defter uygulaması ise e-fatura uygulamasının devamı olarak muhasebe dünyasında yerini almıştır. Çalışmamızda e-defter ve e-fatura uygulamaları irdelenmiştir. E-defter ve e-fatura uygulaması kapsamında, yasal dayanaklar, kavramlar, başvuru aşamaları, kullanma biçimleri, avantaj ve dezavantajları açıklanmaya çalışılmıştır. E-defter ve e-fatura uygulamasını kullanan işletmelere anket yapılarak e-defter ve e-fatura kullanımı hakkında bilgiler edinilmeye çalışılmıştır.
abstract
With the globalizing world countries have become influenced by each other. And also with the developments in the field of technology new applications have entered into the world of acconting. The most recent examples of these applications are ebook and e-invoice applications. E-invoice applications were first launched in 200s across the world. In Turkey, einvoice applications were initiated by Electronic Invoice Registration System within the scope of e-government project in 2008. Afterwards, e-invoice has become mandatory for some taxpayers. And e-book applications have taken place in the world of accounting as a continuation of e-invoice applications. In our study, e-book and e-invoice applications were examined. Concepts, legal basis, application stages, application methods, advantages and disadvantages were tried to be explained within the scope of e-book and e-invoice applications. Enterprises using e-book and e-invoice applications were surveyed in order to obtain information about the usage of these applicatinos.
abstract
With the globalizing world countries have become influenced by each other. And also with the developments in the field of technology new applications have entered into the world of acconting. The most recent examples of these applications are ebook and e-invoice applications. E-invoice applications were first launched in 200s across the world. In Turkey, einvoice applications were initiated by Electronic Invoice Registration System within the scope of e-government project in 2008. Afterwards, e-invoice has become mandatory for some taxpayers. And e-book applications have taken place in the world of accounting as a continuation of e-invoice applications. In our study, e-book and e-invoice applications were examined. Concepts, legal basis, application stages, application methods, advantages and disadvantages were tried to be explained within the scope of e-book and e-invoice applications. Enterprises using e-book and e-invoice applications were surveyed in order to obtain information about the usage of these applicatinos.
Açıklama
Anahtar Kelimeler
Muhasebe, Elektronik Fatura Kayıt Sistemi, Accointing, Electronic Invoice Registration System
