Elektronik ticaretin vergilendirilmesi ve Türkiye uygulaması
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Date
2004
Authors
Özler, İsmail Hakkı
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
İnternet tabanlı elektronik ticaret işlemlerinin dünya ticari faaliyet ağı içindeki oranının hızla artması, üretici ve tüketicilere sağladığı faydaların yanında gelir idareleri açısından ciddi bir sorunu da beraberinde getirmiştir. Yaşanan bu eğilim devletlerin öteden beri var olan kavram ve kriterlere dayanarak oluşturmuş oldukları vergi sistemlerinin ciddi bir erozyona uğramasına ve bir takım vergisel boşlukların, doğmasına yol açmıştır. Elektronik ticaret faaliyetleri her ne kadar merkezsiz ve sınırsız bir siberalemde gerçekleşse de sonuçlan gerçek dünyayı etkilemektedir. Bu durumun vergi sistemleri açısından sakıncası, özellikle vergilendirme yetkisinin kaynağını oluşturan mükellefiyet, işyeri ve ikametgah gibi bazı kavramların o devletle olan fiziksel bağının ortadan kalkmasıdır. Bunun sonucunda ise elektronik ticaretin toplam vergi gelirlerinde bir azalmaya neden olacağı söylenebilir. Mükellefler öncekinden çok daha fazla vergi kaçırma ve vergiden kaçınma olanağına kavuşmuşlardır. Sonuç olarak elektronik ticaret faaliyetlerinin vergilendirilmesi, çözülmesi gereken ciddi bir sorun olarak karşımıza çıkmaktadır. Elektronik ticaretin uluslararası niteliği, vergi otoritelerinin işbirliğini zorunlu kılmaktadır. Temel olarak yapılması gereken şey vergi sistemlerinin yeni kavramları da kapsayacak şekilde daha esnek hale getirilmesidir. Aynca fonksiyonelliğini yitirmek üzere olan bazı vergileme kriterleri de ardındaki temel amaç göz önünde tutularak yeniden değerlendirilmelidir. Elbette uygulanmakta olan mevcut vergileme ilkeleri de elektronik ticaretin gelişimine sekte vurmamalıdır. Bu arada ülkelerin teknik altyapı yetersizliklerinin giderilmesi de oluşturulacak vergi sisteminin sağlıklı işlemesi için gereklidir.
Besides bringing the advantages to the producers and consumers, the rapid growing rate of the internet based electronic commerce transactions in the world trade network, has also brought up a serious problem along with it for the revenue authorities. This present trend has caused some taxation gaps and a serious erosion on tax systems formed by the governments relying on the concepts and criterions that have already existed all along. The results of electronic commerce activities affect real world although it takes place in cyberspace that has no boundary and center. The drawback of this condition for the tax systems is removal of physical relation between some concepts that compose the source of tax jurisdiction such as liability, permanent establishment and residence and that state. In this case, if s possible to say that electronic commerce will result in a reduction of the total tax income. Tax payers have got more chance of tax avoidance and tax evasion than ever before. Consequently, taxation of electronic commerce activities is a serious problem that should be solved. The international characteristic of electronic commerce necessitates cooperation between tax authorities in solving this problem. Basically, tax systems must be made more flexible with containing the new concepts. Moreover, some taxation criterions that are about to lose their functionality must be reviewed with considering their main purposes. Of course, application of existing taxation principles shouldn't impede the developing of electronic commerce. Meanwhile, resolving of insufficiencies of state's technical infrastructure is necessary for a healthy tax system.
Besides bringing the advantages to the producers and consumers, the rapid growing rate of the internet based electronic commerce transactions in the world trade network, has also brought up a serious problem along with it for the revenue authorities. This present trend has caused some taxation gaps and a serious erosion on tax systems formed by the governments relying on the concepts and criterions that have already existed all along. The results of electronic commerce activities affect real world although it takes place in cyberspace that has no boundary and center. The drawback of this condition for the tax systems is removal of physical relation between some concepts that compose the source of tax jurisdiction such as liability, permanent establishment and residence and that state. In this case, if s possible to say that electronic commerce will result in a reduction of the total tax income. Tax payers have got more chance of tax avoidance and tax evasion than ever before. Consequently, taxation of electronic commerce activities is a serious problem that should be solved. The international characteristic of electronic commerce necessitates cooperation between tax authorities in solving this problem. Basically, tax systems must be made more flexible with containing the new concepts. Moreover, some taxation criterions that are about to lose their functionality must be reviewed with considering their main purposes. Of course, application of existing taxation principles shouldn't impede the developing of electronic commerce. Meanwhile, resolving of insufficiencies of state's technical infrastructure is necessary for a healthy tax system.
Description
Keywords
Elektronik ticaret, Finans, Ticaret, Vergilendirme, İnternet, Electronic commerce, Finance, Trade, Taxation, Internet
Citation
Özler, İ. H. (2004). Elektronik ticaretin vergilendirilmesi ve Türkiye uygulaması. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.