Elektronik ticarette işyeri kavramının vergilendirmeye etkisi: Güncel sorunlar ve çözüm önerileri
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Tarih
2024
Yazarlar
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Yayıncı
Aksaray Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Elektronik ticaret insanlık yaşamına hızlı bir giriş yapmış ve tüm dünyayı etkisi altına alan Covid-19 pandemisi ile beraber olağan hayatın vazgeçilmez bir parçası haline gelmiştir. Geleneksel ticaret karşısında birçok avantaj barındıran elektronik ticaretin, kendi içerisinde ve diğer ticari faaliyetler karşısında bazı dezavantajları da bulunmaktadır. Günlük yaşantıyı ciddi derecede kolaylaştıran ve insanlığa büyük fayda sağlayan elektronik ticaretin, devlet otoriteleri tarafından vergilendirilmesi noktasında problemler yaşanmaktadır. Elektronik ticaretin vergilendirilmesi noktasında, mükellefiyet, vergiyi doğuran olayın tespiti gibi birçok konuda yaşanılan güçlüklerin yanı sıra fiziki mekân ile sınırlandırılamayan elektronik ticarette işyeri kavramı, kapatılamayan büyük bir sorun haline gelmiştir. Çalışmada elektronik ticaret kavramı üzerinde durularak bu kavramın açıklanması ile beraberinde getirebileceği vergisel boyutun irdelenmesi amaçlanmaktadır. Çalışma sonucunda işyeri kavramının elektronik ticarette yaşanan sorunların odak noktası olduğu görülmektedir. İşyeri kavramının açıklanması ve vergilendirilmesi noktasında adımlar atılmış olsa da istenilen seviyelerde olmadığı görülmektedir. Bu nedenle elektronik ticaretin vergisel boyutu ile işyeri kavramına yönelik çözüm önerilerinde bulunulmuş ve ülkelerin işyeri kavramını kapsayacak şekilde hukuk kurullarını revize etmesi ve bu kuralların küresel çapta kabul görmüş olan elektronik ticaret ve işyeri kavramı ile çelişmemesi gerektiği vurgulanmıştır.
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.
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.
Açıklama
Anahtar Kelimeler
Elektronik Ticaret, İşyeri Kavramı, Elektronik Ticarette Vergileme, Electronic Commerce, Workplace Concept, Taxation in Electronic Commerce
