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

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 application is easy and taxpayer...

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Bibliographic Details
Main Authors: Güneş ÇETİN GERGER, Adnan GERÇEK
Format: Article
Language:English
Published: International Public Finance Conference/Turkey 2016-07-01
Series:International Journal of Public Finance
Subjects:
VAT
Online Access:http://dergipark.gov.tr/download/article-file/328094