Elektronik Ticaretin Vergilendirilmesine İlişkin Türk Vergi Sisteminde Katma Değer Vergisi Açısından Bir Değerlendirme(An Evaluation of Taxation of Electronic Commerce Under Turkish Tax System According to Value Added Tax (VAT)

Abstract

The development of internet has brought e-commerce to front as a new and contemporary instrument that enables to trade effectively and efficiently. However, because of extensive acceptance of internet in trade-life, the unusual ways of commerce and distribution channels have emerged and this has caused serious problems in taxation of e-commerce processes. Most of these problems are about the differences of taxation systems in different countries like how to evaluate the value added tax (VAT) or how to tax the web-based incomes, etc. The solution of all these internet-related problems is about to be solved by OECD. In addition, EU mostly involves with taxation of VAT.

Keywords

• E-Ticaret
• E-Ticarette Vergileme
• E-Ticarette KDV
• Varış Ülkesi İlkesi
• E-Commerce
• Taxation in E-Commerce
• VAT in E-Commerce
• Destination Country