Problems in VAT application regarding electronic trade

The information age, which is used to express the current period, introduces innovations in different areas of social life and brings fundamental changes in the functioning of trade. Electronic commerce, which has become more and more involved in the trade of this new age, is expected to continue to grow in the coming years. This study uncovers the issues that arise during the establishment of tax procedures and principles to respond to the growing volume of electronic commerce. The study, which focuses on the taxation of electronic commerce, evaluates the problems in the implementation of the current tax regulations, VAT, which is a type of tax on expenditures, and proposes solutions.