Tax evaluation of electronic commerce and SWOT analysis

Electronic commerce (e-commerce) has been developing rapidly all over the world in recent years and is becoming more and more popular. The development of e-commerce is directly related to the spread of internet and mobile technologies. With globalization and our increasing needs, it has become an indispensable part of our lives. It has managed to cover all areas of life by providing great comfort with the developing technology. Electronic commerce is a type of commerce in which electronic products are bought and sold over the internet. This form of commerce is carried out through online platforms and offers consumers a wide range of products. With the growth of electronic commerce, many companies sell electronic products through their own websites or third-party e-commerce platforms. Frequent negotiations continue at the national and international level on how e-commerce will be taxed. Existing tax rules are insufficient in the face of the rapid development of information technology. One of the most important reasons for this deficiency is that due to the elimination of these geographical boundaries of electronic commerce, countries' own tax rules cannot accommodate the global trade system created by the new savings with appropriate legal codes. The taxation of electronic commerce is based on similar principles to the taxation of traditional commerce in many countries. However, the global and borderless nature of electronic commerce may bring some differences. In addition, the rapid growth and global nature of electronic commerce has required many countries to introduce new laws and regulations regulating and taxing electronic commerce. The growth in economic volume by increasing with the developing technology of electronic commerce at the national and international level has made the subject of taxation important. Unlike traditional retail companies, e-commerce companies can offer their products and services across international borders with a few clicks to the whole world. This situation can create difficulties in tax and tax audits, which increases the risk of tax evasion. In this study; For the analysis of e-commerce in Turkey, e-commerce reports of national and international official institutions regarding Turkey, secondary data and the results of applied studies were taken into account. With this study, determining and analyzing the strengths and weaknesses encountered in terms of electronic commerce and taxation in Turkey provides more efficient analysis. In addition, with the SWOT analysis, the opportunities and threats of electronic commerce in Turkey were evaluated. In this context, too; Drop shipping (stock-free sales), which is the delivery of products, goods or services to the customer through another supplier or wholesaler, is revealed in detail in the electronic commerce or e-commerce environment of product and service purchases, where a seller or sellers take orders without holding stock. has been placed.