Electronic commerce according to consumption taxes
2007
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Advisor: Prof.dr. Mehmet Tosuner
Abstract (EN)
Definitions what is made by different organizations and persons of electronic trade are different. Some definitions of electronic commerce include in classical instruments of commerce. But some definitions of it include in only internet. There is some problem about taxation of electronic commerce. There is no problem with taxation of classical commerce. Major problem at taxation of e-trade is about commerce with data transfer from internet. Taxation of electronic commerce is a discuss subject between academics and politicians. Some group of these claim that no taxation for electronic commerce. This group defend that internet is free zone. Some group of academics claims that internet requires new special taxies or new economic world require new tax systems. The bit tax proposal include that the government collect tax from each byte that is transferred from computer at internet. Some group of academics and politicians claim that governments must tax to electronic commerce. Electronic commerce taxation must be same as taxation of classical commerce. The taxation of electronic commerce is not definited clearly.
Author
Öner Kaya
How to Cite
Öner Kaya (Master Thesis). Electronic commerce according to consumption taxes, 2007, Dokuz Eylül University.
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