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This research examines the effect of digital taxation reforms on the shadow economy, auditing, and financial reporting in local government.

June 6, 2026Open Access

The Role of Digital Taxation Reforms in the Shadow Economy, Auditing, and Financial Reporting: Ataşehir Case in Türkiye

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Qualitative study shows digital taxation enhances auditing and financial reporting, suggesting implications for compliance.

This research examines the effect of digital taxation reforms on the shadow economy, auditing, and financial reporting in local government.
Qualitative approach using in-depth interviews with 15 professionals from Ataşehir Municipality's Financial Services Directorate.
Focus on the influence of digital tax systems on public administration and taxpayer compliance.
Digital tax systems save time and improve data access for auditing and financial reporting.
Effective digital taxation requires taxpayer awareness and digital literacy alongside clear legal arrangements.
Insights may apply broadly to public sector digitalization efforts in managing the shadow economy.

Akdoğan et al. (2026) studied this question.

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