The Role of Taxation Problems on the Development of E-Commerce

Burcu Kuzucu Yapar, Seda Bayrakdar, Mustafa Yapar
2015 Procedia - Social and Behavioral Sciences  
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rapid developments are experienced in knowledge and technology raises level of e-commerce. E-commerce provides businesses to sell their goods and services with a different method around the world and admits to consumers to access goods and services easily. Taxation of e-commerce is an important issue for countries, businesses and consumers who want to be a party of e-commerce. The issues such as tax
more » ... loss and tax evasion are crucial in terms of countries. Difficulties like uncertainty and double taxation make parties of e-commerce reluctant and affect development of e-commerce negatively. In this study, the role of taxation problems on the development of ecommerce will be examined. We will aim to focus on how e-commerce can be developed with proper tax regulations.
doi:10.1016/j.sbspro.2015.06.145 fatcat:fb6wb5uypfgq3mj7f3i4ibdbo4