Elektronik Ticarette Vergilendirme Sorunları ve Uluslar Arası Düzeyde Çözüm Arayışlarının Türkiye Açısından Değerlendirilmesi

Year 2005, Volume: 14 Issue: 1, 153 - 170, 01.06.2005

Araş.gör.dr. Neslihan Coşkun

Abstract

Several international organizations are in the process of cooperation to deal with the issues arising related to taxing electronically traded products and services The first time Organization of Economic Cooperation and Development World Trade Organizations and European Union were begun study related to taxation of electronic commerce that negotiated among nations and organizations was 1998 Ottawa Conference This decision related with electronic commerce was appropriated all world nations There has not been any project yet produced to tax the electronic commerce in Turkey In this study decisions based on the work completed by Organization of Economic Cooperation and Development World Trade Organizations and European Union related to electronic commerce are evaluated with Turkish tax system Keywords: E Commerce Taxation Matters Suggestion of International Solution

Keywords

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Elektronik Ticarette Vergilendirme Sorunları ve Uluslar Arası Düzeyde Çözüm Arayışlarının Türkiye Açısından Değerlendirilmesi

Abstract

Elektronik ticaretin ortaya çıkardığı vergisel problemlere çözüm için başta Ekonomik İşbirliği ve Kalkınma Teşkilatı Dünya Ticaret Örgütü ve Avrupa Birliği olmak üzere bir çok uluslar arası kuruluş ve birlik çalışmalara başlamış ve ilk genel kararlar 1998 Ottowa Konferansı’nda alınmıştır Alınan kararlar tüm dünyada benimsenmiştir Türkiye’de elektronik ticaretin vergilendirilmesine yönelik proje çalışması henüz yapılmamıştır Bu çalışmada Ekonomik İşbirliği ve Kalkınma Teşkilatı Dünya Ticaret Örgütü ve Avrupa Birliği’nin yaptığı çalışmalar sonucunda elde edilen genel kararlar ve kabul edilen yasa hükümleri Türk vergi mevzuatı açısından değerlendirilmiştir Anahtar Kelimeler:E Ticaret Vergilendirme Sorunlar Uluslar arası Çözüm Önerileri

Keywords

E- Ticaret, Vergilendirme, Sorunlar, Uluslar arası Çözüm Önerileri

References

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