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Küreselleşme bağlamında elektronik ticaretin vergilendirilmesi

Taxation of electronic commerce around the globalization

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  1. Tez No: 207652
  2. Yazar: TÜLİN ONGUN
  3. Danışmanlar: YRD. DOÇ. DR. GÜLAY AKGÜL YILMAZ
  4. Tez Türü: Yüksek Lisans
  5. Konular: Ekonomi, Economics
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 2006
  8. Dil: Türkçe
  9. Üniversite: Marmara Üniversitesi
  10. Enstitü: Sosyal Bilimler Enstitüsü
  11. Ana Bilim Dalı: Maliye Ana Bilim Dalı
  12. Bilim Dalı: Maliye Teorisi Bilim Dalı
  13. Sayfa Sayısı: Belirtilmemiş.

Özet

Today, a business have to be stronger then rivals to remain its existence. Therefore, it needs to ensure customer satisfaction to improve performance and capacity, in terms of providing its continuity. Accordingly, several institutes created various management systems which have come to present time with some changes. The main purpose of quality management systems is to document all processes of businesses, take over control and advance quality. ISO 9001 Quality Management System Standard, one of the standards of management systems, intends to document and standardize duties of corporations. The purpose of our work is to measure the effectiveness of using quality management systems at SME's.

Özet (Çeviri)

Electronic commerce expresses all the following commercial producees mentioned below; The data processes by the individuals and the organizations either inshape of openweb or closed web which can be accessed by limited number of the in written, voical or scenical forms and it also aims to create values, transports and be stored. Electronical commerce has made the intercontinental transfer of the goods, service, money and workforce at easier and cleaner by the effect of globalism. Electronical commerce has made international commerce, along with globalism, all of more common all over the world. In addition, with respect to the international law, electronical commerce makes it diffucult to determine which country (state) has the entitlement to use the imposing taxes on definite concrete events. The fundamental problems of electronical commerce with respect to law may be mentioned as following; taxation, technical, safety, confidentially and the protection of consumers. The present taxation procedures are not enough so as to bring solutions to the problems mentioned above. In order to solve the problems, related to the taxational problems,caused by electronical commerce together with OECD, a lot of international organizations and Unions have started researches and the first collective decisions were made in 1998 at Ottowa Conference. As an adaptation to these decisions, EU, USA, Singapore, Canada, Japan and Australia have prepared taxations projects. While some of these projects developed have technological solutions, the others have produced solutions, the others have produced solutions within the current procedures and the possibilities. Moreover, in case of electronical commerce being made exempt from taxations there may well be same negative results. For this reason it has been suggested that electronical commerce be taxed within the current taxation procedues and the taxation process include electronical commerce.

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