Along with developing technology, market share of electronic commerce increases day by day brings with it the problem of electronic commerce taxation which has been debated for years. Untaxed earnings cause the informal economy to grow and it also cause the state’s tax revenue to decrease. Furthermore, it can be said that the electronic commerce affect adversely the local economy in other cities except in a few big cities in Turkey.
The main aim of the study is to determine views of the registered students at the Biga Faculty of Economics and Administrative Sciences of Çanakkale Onsekiz Mart University about electronic commerce and their attitudes to electronic shopping and also to assess possible effects of these attitudes on Biga's local economy. For this purpose, the opinions and attitudes of 197 students were measured using the face-to-face survey technique in the study. According to findings obtained in the study; students stated that electronic shopping is easy and effortless, saves time because electronic shopping is done in a short time, allows comparison of products and services and the products that are not available on the market can be found in electronic shopping.
Gelişen teknoloji ile birlikte elektronik ticaretin pazar payının gün
geçtikçe artması, yıllardır tartışılagelen elektronik ticaretin vergilendirilmesi
sorununu da beraberinde getirmektedir. Vergilendirilemeyen kazanç, kayıt dışı
ekonomiyi büyüttüğü gibi devletin vergi gelirlerinde de azalmaya neden
olmaktadır. Ayrıca elektronik ticaretin, Türkiye’deki büyük birkaç kent
dışındaki diğer kentlerdeki yerel ekonomiyi de olumsuz yönde etkilediği
söylenebilir.
Birincil Dil | Türkçe |
---|---|
Bölüm | Makaleler |
Yazarlar | |
Yayımlanma Tarihi | 30 Haziran 2019 |
Yayımlandığı Sayı | Yıl 2019 Cilt: 17 Sayı: 2 |