The impact of the concept of workplace on taxation in electronic commerce: Current issues and solution proposals

Electronic commerce has rapidly integrated into human life and, especially with the impact of the Covid-19 pandemic that affected the entire world, has become an indispensable part of everyday life. Although electronic commerce offers many advantages compared to traditional commerce, it also presents certain disadvantages, both within its own operations and in comparison to other commercial activities. While e-commerce significantly simplifies daily life and provides substantial benefits to humanity, it also faces challenges related to taxation by governmental authorities. The taxation of e-commerce encounters difficulties in various aspects, such as determining tax liability and identifying taxable events. Moreover, the concept of a workplace, which cannot be confined to a physical location, has become a significant unresolved issue in electronic commerce. As a result of the study, it has been observed that the concept of a workplace is at the core of the issues encountered in electronic commerce. Although steps have been taken to define and regulate the taxation of the workplace concept, it has been found that these efforts are not at the desired level. Therefore, solutions have been proposed regarding the taxation aspects of electronic commerce and the workplace concept. It has been emphasized that countries should revise their legal frameworks to encompass the concept of a workplace, ensuring that these regulations do not conflict with the globally recognized notions of electronic commerce and workplace.