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SİBER MEKÂNININ CYBERSPACE VERGİLENDİRİLMESİNİN GEREKLİ OLUP-OLMADIĞI ÜZERİNE BİR DENEME

Yıl 1999, Cilt: 2 Sayı: 3, 1 - 15, 01.11.1999

Öz

Bu makale siber ortamının vergilendirilmesine ihtiyaç olup-ölmadığını ve uluslararası vergi sistemlerinin bilgisayar ortamının vergilendirilmesiyle bir değişikliğe ihtiyaç duyup-duymadığını incelemektedir. Bunu yaparken KDV vergilendirmesindeki dayanıksız tüketim maddelerinin ve hizmet sektörünün vergilendirilmesindeki güçlüklere bakmakta, önerilen siber cyber vergisini tartışırken bunun avantaj ve dezavantajlarını ortaya koymaya çalışmaktadır. Siber ya da byte vergisi olarak adlandırılan verginin Internet trafiğini azaltmada, gereksiz ve düşük kalitede bilgi sunulmasını önleyeceği düşünülmekte ve bu bağlamda ilgili verginin gerekli olduğu savunulmaktadır. Yine Internet Servis Hazırlayıcıları Internet Service Providers: ISPs , yazarlar ve bilim adamlarının entellektüel haklarının korunması için ve Internet ağına sahip işyerlerinde çalışanların bilgisayar başında uzun süre kalıp zaman ve işgücü kaybım önlemeye yönelik bu verginin yararlı olacağı üzerinde durulmaktadır. Bu makale aynca, yeni vergilendirmenin, çifte vergilendirme, açık ve net olmayan vergilendirme gibi zayıf yanlarım da ele almakta, potansiyel eksikliklerin giderilmesi için çalışılması gereğine dikkat çekmektedir

Kaynakça

  • Bean, G. (1995) Internet Server: Construction Kit for Windows®, John Wiley & Sons, Inc., Canada.
  • Blakemore-Noble, K. (1998) 'Euro Bit Tax? Yes, I'm afraid it is true', The 'Oppose The Euro Bit Tax' Home Page, http.//www.business,u- net.com/~amiga/EuroBitTax.htm
  • Brody, H, (1995) Tnternet@crossroads.$$$', Technology Review, May/June.
  • CEC (Commission of the European Communities) (1997) Proposal for a Council Directive amending Directive 77/3Ş8/EEC as regards the value added tax arrangements applicable to telecommunications services, 29.01,1997, COM (97), 4 Final, Office for Official Publications, the European Communities, Luxembourg
  • Cem, İ. (1999) 'Interakfif,Dünya' Sabah, 8 Ocak, Istanbul.
  • Cordell, A. & Ide, T (1,995) 'The New Wealth of Nations' a Club of Rome Report, November.
  • Çubukçu, F. (1990) Network (Bilgisayar Ağları),, Türkmen Kıtabevı, Istanbul.
  • ESC (Economic and Social Committee of the European Communities) (1997) Opinion on the Proposal for a Council Directive amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services, 28-29 May 1997, ESC Opinions and Reports Series, Bruxelles.
  • Horner, F . M . & Owens, J. (1996) 'Tax and the Web: New Technology, Old Problems', 50 Bulletin of International Fiscal Documentation, 11/12: 516.
  • Khun, W. & Others (1991) International VAT: A Guide to Practice and Procedures in 21 Countries, Ernst & Young, London.
  • Lejeune, I., Vanham, B., Verlinden, I. & Verbeken, A. (1998a) 'Does Cyber- Commerce Necessitate a Revision of International Tax Concepts?' l- 13, European. Taxation, International, Bureau of Fiscal Documentation, Amsterdam, 38: 1, January.
  • Lejeune, I., Vanham, B., Verlinden, I. & Verbeken, A. (1998b) 'Does Cyber- Commerce Necessitate a Revision of International Tax Concepts?', 50-58, European Taxation, International Bureau of Fiscal Documentation. Amsterdam, 38: 1, February
  • Mackie, Mason & Varian (1994) 'Some FAQ's about Usage-Based Pricing', the Journal of Economic Perspective,? .
  • Oktay, D. (1996) Kim Korkar Network 'ten? Pusula Yay. ve İletişim Ltd., İstanbul.
  • Terra, B. & Wattel, P. (1993) European Tax Law, Kluwer Law and Taxation Publishers, Deventer, the Netherlands.

AN INVESTIGATION ABOUT THE NECESSITY OF A TAX ON CYBERSPACE

Yıl 1999, Cilt: 2 Sayı: 3, 1 - 15, 01.11.1999

Öz

This paper investigates whether there is a need for the taxation of the cyberspace. It also looks shortly at whether there is a need for a revision of the international tax systems. By doing this it looks at the difficulties in the VAT taxation of intangible goods and services. It also discusses the proposed cybertax by giving its advantages and disadvantages. It concludes that the taxing of the cyberspace is a necessary step to help prevent, congestion.of the net lines and the provision of irrelevant and poor quality information. It is also a necessary step to protect the Internet Service Providers' ISPs property rights, and to improve worker productivity who are 'addictive' to cyberspace. It furthermore, draws attention to the problems of a new taxation, and addresses the need for avoiding potential flaws of for example, double taxation and unclear, uneasy to apply principles

Kaynakça

  • Bean, G. (1995) Internet Server: Construction Kit for Windows®, John Wiley & Sons, Inc., Canada.
  • Blakemore-Noble, K. (1998) 'Euro Bit Tax? Yes, I'm afraid it is true', The 'Oppose The Euro Bit Tax' Home Page, http.//www.business,u- net.com/~amiga/EuroBitTax.htm
  • Brody, H, (1995) Tnternet@crossroads.$$$', Technology Review, May/June.
  • CEC (Commission of the European Communities) (1997) Proposal for a Council Directive amending Directive 77/3Ş8/EEC as regards the value added tax arrangements applicable to telecommunications services, 29.01,1997, COM (97), 4 Final, Office for Official Publications, the European Communities, Luxembourg
  • Cem, İ. (1999) 'Interakfif,Dünya' Sabah, 8 Ocak, Istanbul.
  • Cordell, A. & Ide, T (1,995) 'The New Wealth of Nations' a Club of Rome Report, November.
  • Çubukçu, F. (1990) Network (Bilgisayar Ağları),, Türkmen Kıtabevı, Istanbul.
  • ESC (Economic and Social Committee of the European Communities) (1997) Opinion on the Proposal for a Council Directive amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services, 28-29 May 1997, ESC Opinions and Reports Series, Bruxelles.
  • Horner, F . M . & Owens, J. (1996) 'Tax and the Web: New Technology, Old Problems', 50 Bulletin of International Fiscal Documentation, 11/12: 516.
  • Khun, W. & Others (1991) International VAT: A Guide to Practice and Procedures in 21 Countries, Ernst & Young, London.
  • Lejeune, I., Vanham, B., Verlinden, I. & Verbeken, A. (1998a) 'Does Cyber- Commerce Necessitate a Revision of International Tax Concepts?' l- 13, European. Taxation, International, Bureau of Fiscal Documentation, Amsterdam, 38: 1, January.
  • Lejeune, I., Vanham, B., Verlinden, I. & Verbeken, A. (1998b) 'Does Cyber- Commerce Necessitate a Revision of International Tax Concepts?', 50-58, European Taxation, International Bureau of Fiscal Documentation. Amsterdam, 38: 1, February
  • Mackie, Mason & Varian (1994) 'Some FAQ's about Usage-Based Pricing', the Journal of Economic Perspective,? .
  • Oktay, D. (1996) Kim Korkar Network 'ten? Pusula Yay. ve İletişim Ltd., İstanbul.
  • Terra, B. & Wattel, P. (1993) European Tax Law, Kluwer Law and Taxation Publishers, Deventer, the Netherlands.
Toplam 15 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Sultan Baysan Bu kişi benim

Yayımlanma Tarihi 1 Kasım 1999
Yayımlandığı Sayı Yıl 1999 Cilt: 2 Sayı: 3

Kaynak Göster

APA Baysan, S. (1999). SİBER MEKÂNININ CYBERSPACE VERGİLENDİRİLMESİNİN GEREKLİ OLUP-OLMADIĞI ÜZERİNE BİR DENEME. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2(3), 1-15.

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