Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

Article English OPEN
Güneş ÇETİN GERGER; Adnan GERÇEK;
(2016)
  • Publisher: International Public Finance Conference/Turkey
  • Journal: International Journal of Public Finance (issn: 2548-0499)
  • Publisher copyright policies & self-archiving
  • Subject: VAT | e-Commerce | e-Taxation | BEPS | Public finance | K4430-4675 | Finance | HG1-9999

Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s ap... View more
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