Taxation and analysis of communication industry

Of being a highly competitive and a rapidly developing one, communication industry has an important role in economic growth and development process of the modern countries. Pace of growth of the demand for communication services and high income potential of the industry are the fundamental indicators of this situation.The purpose of this study is to put forth the structure of taxation of communication industry which also has a high potetial of growth in Turkey. In this respect, impediments before the industry were elaborated and possible solutions to these problems were discussed. Thus in this study, starting with the EU member countries, practices of miscellaneous countries among the world were comperatively deliberated.Purposefully, taxation of these services and tax burden of the industry in different countries were stated. In the light of the stated arguments, this study was concluded by assessing the possible effects of pre-discussed practical solutions on Turkish communication industry.