Elektronik ticaretin vergilendirilmesinde son gelişmeler
Loading...
Date
2017-09-09
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Teknolojik gelişmeler hem günlük yaşamda hem de ticari faaliyetlerde birçok yenilik ve değişiklik getirmiştir. Sanayi toplumundaki geleneksel ticaretin yerini bilgi toplumunda elektronik ticaret almıştır. En çok bilinen tanımıyla elektronik ticaret (e-ticaret); işletmeleri, bireyleri ve kamu kurumların arasındaki ticari faaliyetlere ait etkinliklerin tüm aşamalarının bilgisayar ağları üzerinden yapılmasıdır. Elektronik ticaret, 1998 yılından itibaren internet teknolojisindeki gelişmelere bağlı olarak hızlı bir artış sergilemiştir. Bu artış, ticaretin taraflarına bazı faydalar sağlasa da vergi idareleri açısından ciddi sorunlara neden olmuştur. Mükellefler kolaylıkla sınır aşan işlemleriyle vergi kaçırma ve vergiden kaçınma olanaklarını genişletmişlerdir. Aynı zamanda elektronik ticaret dünya ekonomilerini birbirine bağlamaktadır. Doğal olarak elektronik ticaretin vergilendirilmesi dünya üzerindeki bütün ekonomileri etkilemektedir. Dolayısıyla elektronik ticaretin uluslararası niteliği, vergi otoritelerinin işbirliğini zorunlu kılmaktadır. Bu çalışmanın amacı, günümüz dünyasında giderek artan elektronik ticaretin vergileme üzerine etkileri, bu alana ilişkin sorunlar ve geliştirilen çözüm yollarına ilişkin gelişmeleri inceleyip önerilerde bulunmaktır.
Technological developments have made change both in our lives and commerce. Electronic commerce in information society has been getting the place of traditional commerce in industry society. The best-known definition of electronic commerce (e-commerce) is refers to all forms of transactions relating to commercial activities, including firms, individuals and public institutions. Electronic commerce has shown very fast increases since 1998 depending on the developments in internet technology. Although this increase has brought advantages to the producers and consumers, a serious problem has also brought up along with it for the revenue authorities in this case. Taxpayers have expanded their tax evasion and tax avoidance possibilities by cross-border transactions at the same time electronic commerce is integrating the world economies. Naturally, taxation of electronic trade is related to all countries and economies all over the world. Therefore, the international characteristic of electronic commerce necessitates cooperation between tax authorities in solving this problem. The aim of this study is to examine the developments in the effects of electronic commerce on taxation, the problems related to this field and the ways of solutions developed in today’s world.
Technological developments have made change both in our lives and commerce. Electronic commerce in information society has been getting the place of traditional commerce in industry society. The best-known definition of electronic commerce (e-commerce) is refers to all forms of transactions relating to commercial activities, including firms, individuals and public institutions. Electronic commerce has shown very fast increases since 1998 depending on the developments in internet technology. Although this increase has brought advantages to the producers and consumers, a serious problem has also brought up along with it for the revenue authorities in this case. Taxpayers have expanded their tax evasion and tax avoidance possibilities by cross-border transactions at the same time electronic commerce is integrating the world economies. Naturally, taxation of electronic trade is related to all countries and economies all over the world. Therefore, the international characteristic of electronic commerce necessitates cooperation between tax authorities in solving this problem. The aim of this study is to examine the developments in the effects of electronic commerce on taxation, the problems related to this field and the ways of solutions developed in today’s world.
Description
Keywords
Küresel rekabet, Elektronik ticaret, Elektronik ticaretin vergilendirilmesi, Vergi cennetleri, Vergileme ilkeleri, Global competition, Electronic trade, Taxation of electronic trade, Tax havens, Taxation principles
Citation
Akar, H. ve Yurter, Y. A. (2015). "Elektronik ticaretin vergilendirilmesinde son gelişmeler". International Journal of Social Inquiry, 8(1), 1-28.