No abstract

E-taxation is one of the most popular e-government services. Most countries are focused on implementing an e-taxation system. The success of an e-taxation system depends on the taxpayers' acceptance of it. The taxpayers' intention to use an e-taxation system is determined by various factors. This chapter, based on empirical data collected from a survey of 505 respondents in Turkey, seeks to identify the factors that influence the taxpayers' acceptance of e-taxation system. It test various constructs of the UTAUT model – performance expectancy, trust perception, perceived risk, effort expectancy and facilitating conditions – on Turkish taxpayers' intention to use the e-taxation system. Structural equation modeling is used to analyze the effects of these variables on intention to use. The results indicate that performance expectancy and perceived risk have a significant impact on behavioral intention and that effort expectancy and facilitating conditions have a significant impact on intention to use.

Belediyelerin mali saydamlığına ilişkin literatürdeki ampirik çalışmalarda genel olarak belediyelerin web siteleri üzerinden kamuoyuna açıkladığı mali bilgi ve belgeler analiz edilmektedir. Bir diğer ifadeyle belediyelerin mali saydamlık düzeyi ölçülmekte ve bu düzeyi belirleyen faktörler araştırılmaktadır. Dolayısıyla belediyelerde mali saydamlığın arz yönüne odaklanıldığı ifade edilebilir. Bu çalışmada ise mali saydamlığın talep yönü bir başka deyişle mali bilgilerin alıcısı konumunda olan "vatandaş" boyutu ele alınmaktadır.Bu çalışmada vatandaşların Türkiye'deki belediyelerin mali saydamlığına ilişkin tutumu araştırılmıştır. Araştırma kapsamında Çanakkale Merkez'de ikamet eden vatandaşlara anket uygulanmıştır. Anketlerden elde edilen veriler kullanılarak güvenirlik analizi, açımlayıcı faktör analizi, grup fark testi ve korelasyon analizi yapılmıştır. Analiz sonucunda katılımcıların belediyelere ilişkin mali saydamlık talebinin yüksek olduğu tespit edilmiştir. Araştırmada mali saydamlık tutumu üzerindeki etkisi test edilen bağımsız değişkenler sosyo-demografik, ekonomik-mali ve siyasal olmak üzere üç kategori altında toplanmıştır. Bu değişkenlerden gelir düzeyi, mesleki durum, kentsel aidiyet, vergi ahlakı, belediyelerin hesap verme durumu, yolsuzluk algısı ve belediye yöneticilerine güven durumunun mali saydamlık tutumu üzerinde etkili olduğu tespit edilmiştir.

The “power of the purse” is one of the fundamental powers of the parliament. This power is defined as a parliament’s authority to determine the amount of public expenditures to be made and the category and amount of taxes to be collected from citizens. To exercise this power, parliaments must debate and review the budget drawn up by the government to ensure that it reflects the preferences of citizens. Nevertheless, it is quite apparent that parliaments today do not sufficiently debate government budgets and do not completely exercise their existing authority. This development weakens the political function of the budget process and sometimes leads to non-optimal budget outcomes. Information and communication technologies (ICTs), particularly websites, are significant tools that parliaments have at their disposal to address this problem. When they are effectively designed, parliamentary websites can contribute to more efficient outcomes to the budget process by enabling the members of a parliament and the citizens they represent to involve themselves in that process. This chapter addresses the potential contributions of parliamentary websites to the budget process. These contributions promise to make budget information more transparent and understandable. This chapter engages in this task by using a content-analysis methodology to examine the website of the Turkish parliament.

Fiscal transparency today is considered as an essential element of both good governance and e-governance. Therefore, in the new public management and budgeting reforms made by governments, it is clearly observed that fiscal transparency is one of the key elements. E-government technologies and especially the internet are supportive to the efforts on the part of governments offering unprecedented opportunities to public administrations enabling the dissemination of fiscal information and improving the e-governance system. In Turkey, where there is the tradition of Continental Europe, the reforms made through new laws in early 2000 contain various legal and institutional regulations to improve fiscal transparency and encourage the public administrators to use websites in an attempt to enhance fiscal transparency. This chapter, within the context of evaluating the endeavors in question, examines the websites of municipalities in Turkey in terms of fiscal transparency and eventually presents some suggestions for the improvement of the e-governance system.-