Accounting auditing of electronic commerce practices and taxation matters

Electronic commerce has the potential to be one of the greatest economic developments. Electronic commerce have some term own and making relations online, easy to get international work associates caused some gaps on current approaches because of that don't contain electronic commerce activitiesTo fiil the gab in the framework, warious resarchers have been the undertaken. The current approach has been to fiil the gab with in existing system and bring in new regulation related to e-commerce instead of creating new frameworkIt can not be shown that there is a sample country, which completed its technical, administrative and legal structure. Both in national and international platforms, several problems are lived. Especially, both in national and international level, an intensive discussion has been going on about how to be taxed, audit and how to be reflected on accounting records and related to financial events are how to become on accounting the trade done in electronic atmosphere. As informatics technologies are developing rapidly, present legal arrangements are insufficient.The thesis that is prepared by moving from all these thought is formed of four main parts. İn the first part, definition, scope, tools, types, payment instruments ofelectronic commerce and security problems encountered in electronic commerce were examined. In the second part related to electronic commerce practises are have to be reflected on accounting record and related financial events are how to become accounting. Having been done different kind of comment and practices because of the legal arrangement. In the third part of the thesis tax laws in Turkey and their opportunities and threats for governments and businesses regarding the electronic commerce are discussed, and trying to solved. İn the fourth part it is in is studied to evalovate the diffuculties that are examined in auditing the electronic commerce and in execution of book document and regularity in electronic commerce.