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GÜMRÜK VERGİ UYGULAMASINDA TEK PENCERE SİSTEMİNİN ROLÜ

Yıl 2025, Sayı: 47, 1 - 10, 06.05.2025

Berna Aydın , Ufuk Selen

https://doi.org/10.18092/ulikidince.1335897

Öz

Gümrük işlem süreçlerinin basitleştirilmesi için bilgi işlem teknolojilerinden yaygın biçimde yararlanılmaktadır. Türkiye’de gümrüklerde modernizasyon çalışmaları, “BİLGE” sistemi altında yürütülmektedir. BİLGE sistemi, ticaret ve taşımacılıkla ilgili bilgi ve belgelerin sunulmasına olanak sağlayan Tek Pencere Sistemi ile entegre edilmiştir. Bu çalışma, e-devlet bağlamında Türkiye’de TPS’ye yönelik kullanım niyetini belirleyen değişkenlerin çoklu regresyon modeli ile belirlenmesi amacıyla yapılmıştır. Yapılan analiz sonucunda memnuniyet, hizmet kalitesi ve kullanım kolaylığı değişkenlerinin TPS kullanımında etkili olduğu buna karşın, risk ve yarar algısı değişkenlerinin etkili olmadığı görülmüştür. Ayrıca TPS kullanımını etkileyen, memnuniyet düzeyi, hizmet kalitesi, kullanım kolaylığı ve yarar algısı değişkenleri TPS üzerinde pozitif, buna karşın risk algısı değişkeninin ise negatif yönde etkiye sahip olduğu belirlenmiştir.

Anahtar Kelimeler

Gümrük Vergisi Tek Pencere Sistemi E Devlet

Kaynakça

  • Abeywickrama M.H. ve Wickramaarachchi A.D.N. (2015). “Study on the Challenges of Implementing Single Window Concept to Facilitate Trade in Sri Lanka: A Freight Forwarder Perspective“, Journal of Economics, Business and Management,3(9), 883-888.
  • Alatepeli, B. (2022), Türkiye’de Tek Pencere Sistemi Kullanımını Etkileyen Faktörler İçin Yapısal Eşitlik Modeli Kullanarak Bir Kabul Modeli Geliştirilmesi. (Yayınlanmamış Doktora Tezi). Çukurova Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilimdalı, Adana.
  • Al Khattab, A., Al-Shalabi, H., Al-Rawad, M., Al-Khattab, K. ve Hamad, F., (2015). “The effect of trust and risk perception on citizen’s intention to adopt and use e-government services in Jordan”, Journal of Service Science and Management, 8(3), 279–290.
  • Al-Hawary, S.I.S. ve Al-Menhaly, S.M. (2016). “The Quality of E-Government Services and its Role on Achieving Beneficiaries Satisfaction”, Global Journal of Management and Business Research: A Administration and Management,16(11), 1-11.
  • Alkraiji, A., ve Ameen, N. (2021). “The impact of service quality, trust and satisfaction on young citizen loyalty towards government e-services”, Information Technology & People,35(4), 1239-1270 Erişim Adresi: https://www.emerald.com/insight/0959-3845.htm
  • Azmi, A. A. C., Kamarulzaman, Y. ve Hamid, N.H.A. (2012). “Perceived Risk and The Adoption of Tax E-Filing”. World Applied Sciences Journal, 20(4), 532-539.
  • Chan, Frank K.Y., Thong, James Y.L., Brown, Sue A. ve Venkatesh V. (2021). “Service Design and Citizen Satisfaction with E-Government Services: A Multidimensional Perspective”, Public Administration Review 81(5),874-894.
  • Chittoo, H. B. ve Dhotah, R. (2016). “Electronic Tax Filing in Mauritius: Insights into Factors Leading to Technology Adoption”. IOSR Journal of Humanities and Social Science, 21(8), 34-38.
  • Cohen, J. E. (2006), “Citizen Satisfaction with Contacting Government on The İnternet” Information Polity, 11 (1), 51- 65.
  • Colesca, S.E. ve Dobrica, L. (2008). “Adoption and Use of E-Government Services: The Case of Romania”. Journal of Applied Research and Technology, 6(3), 204-217
  • Dimitrova, D. ve Chen, Y. (2006). “Profiling the Adopters of E-Government Information and Services: The Influence of Psychological Characteristics, Civic Mindedness, and Information Channels”. Social Science Computer Review, 24(2), 172-188.
  • Djanitey, R.(2018). Assessing the impact of national single window on the competitiveness of Ghana's maritme sector, (Master's Thesis), World Maritime University Dissertations. Sweden. Erişim Adresi: https: // commons. wmu. se / all _dissertations/649
  • Fan, J., Yang W. (2015). “Study on e-government services quality: The integration of online and offline services”, Journal of Industrial Engineering and Management, 8(3), 693-718.
  • Gupta, G., Zaidi, S. K., Udo, G. ve Bagchi, K. (2015). “The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information Systems Success Model on The Acceptance of Electronic Tax Filing System in an Emerging Economy”. The International Journal of Digital Accounting Research, (15), 155-185.
  • Hien, N.M. (2014). ”A Study on Evaluation of E-Government Service Quality”, International Journal of Humanities and Social Sciences, 8(1), 16-19.
  • Hujran O. A., Aloudat A. ve Altarawneh I. (2013). “Factors Influencing Citizen Adoption of E-Government in Developing Countries: The Case of Jordan”, International Journal of Technology and Human Interaction, 9(2), 1-19
  • Jubran, D., Djamhuri, A. ve Baridwan, Z. (2016). “The Intention to Use E-Government System (E-Exporting) in Shipping and Exporting Company in Libya”. The International Journal of Accounting and Business Society, 24(2), 13–34.
  • Kalaycı, Ş. (2005), “Güvenilirlik Analizi”, Şeref Kalaycı (der.), SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, 5.b. içinde, Ankara: Asil Yayın Dağıtım, 403-419
  • Li, Y. ve Huping, S. (2020). “Service Quality, Perceived Value, and Citizens’ Continuous-Use Intention Regarding E-Government: Empirical Evidence from China”. Information & Management, 57, 1-15.
  • Mayasari, L., Hendrowati, R., Sofia, A. I. ve Wiadi, L. (2017). “Implementation of e-Government Through Implementation of Technology Acceptance Model”. Journal of Applied Management, 15(4), 659-669.
  • Mohammed A. (2013). Factors Affecting Citizens’ Adoption of E-government Moderated by Socio-cultural Values in Saudi Arabia, (Doctorate Thesis), Institute of Local Government Studies, School of Government and Society, University of Birmingham, England.
  • Schaupp, L.C. ve Carter, L. (2010). “The Impact of Trust, Risk and Optimism Bias on e-File Adoption”, Information Systems Frontier 12(3), 299–309.
  • Serper, Ö., Aytaç, M. ve Bayram, N. (2016). Örnekleme, Bursa, Ezgi Kitabevi.
  • Sijabat, R. (2020). “Analysis of E-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia”. Jurnal Ilmu Sosial dan Ilmu Politik, (23)3, 179-197.
  • Susantoa T.D. ve Aljozab M. (2015). “Individual Acceptance of e-Government Services in a Developing Country: Dimensions of Perceived Usefulness and Perceived Ease of Use and the Importance of Trust and Social Influence Procedia”, Computer Science, 72, 622 – 629
  • Tahar, A., Riyadh, H.A., Sofyani, H. ve Purnomo, W.E. (2020). “Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness”. Journal of Asian Finance, Economics and Business, (7)9, 537–547.
  • Thong, J.Y.L. ve Yap, C.S. (1996). “Informatıon Systems Effectıveness: A User Satısfactıon Approach”, Information Processing & Management, 32(5), 601-610.
  • Tijan E., Jović M, Jardas M. ve Gulić M. (2019). The Single Window Concept in International Trade, 33, 130-139
  • World Bank, The E-Government Handbook for Developing Countries (2002). A Project of InfoDev and The Center for Democracy and Technology. Erişim Adresi: https://documents1. worldbank.org/curated/en/317081468164642250/pdf/320450egovhandbook01public12002111114.pdf
  • Zahid, H., Ali, S., Shanab, E.A. ve Javed, H.M.U. (2022).“Determinants of Intention to Use E-Government Services: An Integrated Marketing Relation View”. Telematics and Informatics, 68, 1-17.
  • Zarzoso I.M. ve Chelala S. (2020).“The Impact of Single Windows on Trade”, ZBW Working Paper 245. February, 3. Erişim Adresi: http://www.iai.wiwi.uni-goettingen.de

THE ROLE OF THE SINGLE WINDOW SYSTEM IN CUSTOMS TAX IMPLEMENTATION

Yıl 2025, Sayı: 47, 1 - 10, 06.05.2025

Berna Aydın , Ufuk Selen

https://doi.org/10.18092/ulikidince.1335897

Öz

Information technology is widely utilized to simplify customs procedures. In Turkey, modernization efforts in customs are carried out under the “BILGE” system. The BILGE system is integrated with the Single Window System (SWS), which allows for the submission of trade and transportation-related information and documents. This study aims to determine the variables influencing the intention to use the SWS in Turkey in the context of e-government by using a multiple regression model. The analysis revealed that the variables of satisfaction, service quality, and ease of use are effective in the use of the SWS, whereas the variables of perceived risk and benefit were not found to be significant. Additionally, it was determined that satisfaction level, service quality, ease of use, and perceived benefit have a positive effect on the SWS, while perceived risk has a negative effect.

Anahtar Kelimeler

E Government Customs Tax Single Window System

Kaynakça

  • Abeywickrama M.H. ve Wickramaarachchi A.D.N. (2015). “Study on the Challenges of Implementing Single Window Concept to Facilitate Trade in Sri Lanka: A Freight Forwarder Perspective“, Journal of Economics, Business and Management,3(9), 883-888.
  • Alatepeli, B. (2022), Türkiye’de Tek Pencere Sistemi Kullanımını Etkileyen Faktörler İçin Yapısal Eşitlik Modeli Kullanarak Bir Kabul Modeli Geliştirilmesi. (Yayınlanmamış Doktora Tezi). Çukurova Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilimdalı, Adana.
  • Al Khattab, A., Al-Shalabi, H., Al-Rawad, M., Al-Khattab, K. ve Hamad, F., (2015). “The effect of trust and risk perception on citizen’s intention to adopt and use e-government services in Jordan”, Journal of Service Science and Management, 8(3), 279–290.
  • Al-Hawary, S.I.S. ve Al-Menhaly, S.M. (2016). “The Quality of E-Government Services and its Role on Achieving Beneficiaries Satisfaction”, Global Journal of Management and Business Research: A Administration and Management,16(11), 1-11.
  • Alkraiji, A., ve Ameen, N. (2021). “The impact of service quality, trust and satisfaction on young citizen loyalty towards government e-services”, Information Technology & People,35(4), 1239-1270 Erişim Adresi: https://www.emerald.com/insight/0959-3845.htm
  • Azmi, A. A. C., Kamarulzaman, Y. ve Hamid, N.H.A. (2012). “Perceived Risk and The Adoption of Tax E-Filing”. World Applied Sciences Journal, 20(4), 532-539.
  • Chan, Frank K.Y., Thong, James Y.L., Brown, Sue A. ve Venkatesh V. (2021). “Service Design and Citizen Satisfaction with E-Government Services: A Multidimensional Perspective”, Public Administration Review 81(5),874-894.
  • Chittoo, H. B. ve Dhotah, R. (2016). “Electronic Tax Filing in Mauritius: Insights into Factors Leading to Technology Adoption”. IOSR Journal of Humanities and Social Science, 21(8), 34-38.
  • Cohen, J. E. (2006), “Citizen Satisfaction with Contacting Government on The İnternet” Information Polity, 11 (1), 51- 65.
  • Colesca, S.E. ve Dobrica, L. (2008). “Adoption and Use of E-Government Services: The Case of Romania”. Journal of Applied Research and Technology, 6(3), 204-217
  • Dimitrova, D. ve Chen, Y. (2006). “Profiling the Adopters of E-Government Information and Services: The Influence of Psychological Characteristics, Civic Mindedness, and Information Channels”. Social Science Computer Review, 24(2), 172-188.
  • Djanitey, R.(2018). Assessing the impact of national single window on the competitiveness of Ghana's maritme sector, (Master's Thesis), World Maritime University Dissertations. Sweden. Erişim Adresi: https: // commons. wmu. se / all _dissertations/649
  • Fan, J., Yang W. (2015). “Study on e-government services quality: The integration of online and offline services”, Journal of Industrial Engineering and Management, 8(3), 693-718.
  • Gupta, G., Zaidi, S. K., Udo, G. ve Bagchi, K. (2015). “The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information Systems Success Model on The Acceptance of Electronic Tax Filing System in an Emerging Economy”. The International Journal of Digital Accounting Research, (15), 155-185.
  • Hien, N.M. (2014). ”A Study on Evaluation of E-Government Service Quality”, International Journal of Humanities and Social Sciences, 8(1), 16-19.
  • Hujran O. A., Aloudat A. ve Altarawneh I. (2013). “Factors Influencing Citizen Adoption of E-Government in Developing Countries: The Case of Jordan”, International Journal of Technology and Human Interaction, 9(2), 1-19
  • Jubran, D., Djamhuri, A. ve Baridwan, Z. (2016). “The Intention to Use E-Government System (E-Exporting) in Shipping and Exporting Company in Libya”. The International Journal of Accounting and Business Society, 24(2), 13–34.
  • Kalaycı, Ş. (2005), “Güvenilirlik Analizi”, Şeref Kalaycı (der.), SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, 5.b. içinde, Ankara: Asil Yayın Dağıtım, 403-419
  • Li, Y. ve Huping, S. (2020). “Service Quality, Perceived Value, and Citizens’ Continuous-Use Intention Regarding E-Government: Empirical Evidence from China”. Information & Management, 57, 1-15.
  • Mayasari, L., Hendrowati, R., Sofia, A. I. ve Wiadi, L. (2017). “Implementation of e-Government Through Implementation of Technology Acceptance Model”. Journal of Applied Management, 15(4), 659-669.
  • Mohammed A. (2013). Factors Affecting Citizens’ Adoption of E-government Moderated by Socio-cultural Values in Saudi Arabia, (Doctorate Thesis), Institute of Local Government Studies, School of Government and Society, University of Birmingham, England.
  • Schaupp, L.C. ve Carter, L. (2010). “The Impact of Trust, Risk and Optimism Bias on e-File Adoption”, Information Systems Frontier 12(3), 299–309.
  • Serper, Ö., Aytaç, M. ve Bayram, N. (2016). Örnekleme, Bursa, Ezgi Kitabevi.
  • Sijabat, R. (2020). “Analysis of E-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia”. Jurnal Ilmu Sosial dan Ilmu Politik, (23)3, 179-197.
  • Susantoa T.D. ve Aljozab M. (2015). “Individual Acceptance of e-Government Services in a Developing Country: Dimensions of Perceived Usefulness and Perceived Ease of Use and the Importance of Trust and Social Influence Procedia”, Computer Science, 72, 622 – 629
  • Tahar, A., Riyadh, H.A., Sofyani, H. ve Purnomo, W.E. (2020). “Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness”. Journal of Asian Finance, Economics and Business, (7)9, 537–547.
  • Thong, J.Y.L. ve Yap, C.S. (1996). “Informatıon Systems Effectıveness: A User Satısfactıon Approach”, Information Processing & Management, 32(5), 601-610.
  • Tijan E., Jović M, Jardas M. ve Gulić M. (2019). The Single Window Concept in International Trade, 33, 130-139
  • World Bank, The E-Government Handbook for Developing Countries (2002). A Project of InfoDev and The Center for Democracy and Technology. Erişim Adresi: https://documents1. worldbank.org/curated/en/317081468164642250/pdf/320450egovhandbook01public12002111114.pdf
  • Zahid, H., Ali, S., Shanab, E.A. ve Javed, H.M.U. (2022).“Determinants of Intention to Use E-Government Services: An Integrated Marketing Relation View”. Telematics and Informatics, 68, 1-17.
  • Zarzoso I.M. ve Chelala S. (2020).“The Impact of Single Windows on Trade”, ZBW Working Paper 245. February, 3. Erişim Adresi: http://www.iai.wiwi.uni-goettingen.de
Toplam 31 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Maliye Politikası
Bölüm MAKALELER
Yazarlar

Berna Aydın 0000-0003-1313-7543

Ufuk Selen 0000-0002-1337-8294

Yayımlanma Tarihi 6 Mayıs 2025
Yayımlandığı Sayı Yıl 2025 Sayı: 47

Kaynak Göster

APA Aydın, B., & Selen, U. (2025). GÜMRÜK VERGİ UYGULAMASINDA TEK PENCERE SİSTEMİNİN ROLÜ. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(47), 1-10. https://doi.org/10.18092/ulikidince.1335897


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