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