The operation, taxation and recognition of electronic commerce applications

The developments in the science world and the rapidly growing technology have altered the commerce life and its form. As a result of the technological developments and the intensive use of the internet, the concept of electronic commerce has gradually increased its importance.This study is composed of three parts and in the first part entitled ?The Electronic Commerce?, the concept of electronic commerce, its instruments, parties, types, the instruments of payments in electronic commerce, the process of electroniccommerce, and the advantages and the disadvantages of the electronic commerce have been discussed.In the second part entitled ?The Taxation of The Electronic Commerce? ,the titles of the binging principles in the taxation of electronic commerce, the taxes collected upon electronic commerce and the income, the electronic commerce and consumption taxes are mentioned.In the last part of the study entitled ?The Regulation of Documents and The Accounting Transactions in The Electronic Commerce?, the regulation of documents in electronic commerce is evaluated and the accounting transactions in the electroniccommerce is discussed with samples.