The problems in the taxation of electronic commerce and the effects of tax audit

The development occurred in information and communication technologies areas have made real innovation to our lives but also a lot of changing in commerce. The internet can be pointed the biggest development in this area. The development of commercial activities has increased with the internet and the concept of e-commerce has started to be called. In the simplest meaning of e-commerce can be explained by commercial activities in the electronic platform, borders being between countries can be eliminated and there is no need to come face to face vendors and purchasers.Together with the spread of e-commerce, taxation issues have began to appear. One of the most important problems relating to taxation of e-commerce transactions, following of electronic transactions is almost impossible. Another problem occurred in e-commerce is determining of location and nature of income obtained.Nowadays, with advances in information and communication technologies, to solve the problems of e-commerce taxation, revenue administration has made new laws in order to regulate audit and tax rolls. It?s hard to control e-commerce transactions occurred in electronic platform. To keep lowest level of tax loses and leaks, new audit techniques must be developed taking of the information and communication technologies. On the other hand, the developments in other countries occurred in this area are extremely important. The main purpose of this study was to evaluate about positive and negative side of tax audit efficiency in e-commerce area. Moreover, in this study, the thesis of ?E-commerce affects tax audit negatively? was examined thoroughly and as a result the thesis of ?E-commerce creates problems in tax audit under this technology? was thought.Key words: Electronic Commerce, Tax Audit, Elektronic Audit