Electronic commerce and taxation

It happens many technological and social develops based on information in our world, living 21. century. In the moment the children that called like "net child", has just called like "computer child" in the past, and the world is going forward to unknown "there" which a place that is no information about the end. Internet and e-commerce helped and re-meaned the point which had come in the globalization period of our world. It is certain that internet and e-commerce add a different dimension to the global movement of goods and service which are the typical features of globalization. The old mind that says the world is a market which is formed by millions people changed with the new mind says that millions market which are formed by one person. Brand-new concepts had come to our life and this concepts changed our lifes, briefly this new world affect us deeply with all of its elements. The difference, contained by the e-commerce is especially come out on the taxation areas. Current tax rules is unable to comment this difference. And also there is not any agreement in consept and law weather national or international level in this topic. At the same time ading new rules can causes negative results. Therefore national and international organizations move by the "wait and see" politics. However, there are some works in national level made by several countries, especially USA. When the international dimension of internet is thought it can be said that making works in international level obtains more benefit. Our country is making several works too, with using the advantages of coming from back. This works are at the back of the point which world became, however these works give us hope for future.