Elektronik Ticaretin Vergilendirilmesine İlişkin Türk Vergi Sisteminde Katma Değer Vergisi Açısından Bir Değerlendirme(An Evaluation of Taxation of Electronic Commerce Under Turkish Tax System According to Value Added Tax (VAT)

The development of internet has brought e-commerce to front as a new and contemporary instrument that enables to trade effectively and efficiently. However, because of extensive acceptance of internet in trade-life, the unusual ways of commerce and distribution channels have emerged and this has cau...

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Bibliographic Details
Main Authors: Yunus CERAN, Recep ÇİÇEK
Format: Article
Language:deu
Published: Celal Bayar University 2007-01-01
Series:Yönetim ve Ekonomi
Subjects:
Online Access:http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C14S12007/YCRC.pdf