Elektronik Ticarette Vergilendirme Sorunları ve Uluslar Arası Düzeyde Çözüm Arayışlarının Türkiye Açısından Değerlendirilmesi

Elektronik ticaretin ortaya çıkardığı vergisel problemlere çözüm için başta Ekonomik İşbirliği ve Kalkınma Teşkilatı Dünya Ticaret Örgütü ve Avrupa Birliği olmak üzere bir çok uluslar arası kuruluş ve birlik çalışmalara başlamış ve ilk genel kararlar 1998 Ottowa Konferansı’nda alınmıştır Alınan kararlar tüm dünyada benimsenmiştir Türkiye’de elektronik ticaretin vergilendirilmesine yönelik proje çalışması henüz yapılmamıştır Bu çalışmada Ekonomik İşbirliği ve Kalkınma Teşkilatı Dünya Ticaret Örgütü ve Avrupa Birliği’nin yaptığı çalışmalar sonucunda elde edilen genel kararlar ve kabul edilen yasa hükümleri Türk vergi mevzuatı açısından değerlendirilmiştir Anahtar Kelimeler:E Ticaret Vergilendirme Sorunlar Uluslar arası Çözüm Önerileri

Anahtar Kelimeler:

E- Ticaret, Vergilendirme, Sorunlar, Uluslar arası Çözüm Önerileri

Elektronik Ticarette Vergilendirme Sorunları ve Uluslar Arası Düzeyde Çözüm Arayışlarının Türkiye Açısından Değerlendirilmesi

Several international organizations are in the process of cooperation to deal with the issues arising related to taxing electronically traded products and services The first time Organization of Economic Cooperation and Development World Trade Organizations and European Union were begun study related to taxation of electronic commerce that negotiated among nations and organizations was 1998 Ottawa Conference This decision related with electronic commerce was appropriated all world nations There has not been any project yet produced to tax the electronic commerce in Turkey In this study decisions based on the work completed by Organization of Economic Cooperation and Development World Trade Organizations and European Union related to electronic commerce are evaluated with Turkish tax system Keywords: E Commerce Taxation Matters Suggestion of International Solution

PDF

___

Advisory Commission on Electronic Commerce, Report to Congress, April 2000 _____http://www.ecommercecommission.org/acec__report.pdf> 01.08.2001
BİLİCİ, N., 2004, Türkiye-Avrupa Birliği İlişkileri, Seçkin Yayıncılık, Ankara
COM (98) 374 final. E-Commerce and Indirect Taxation, Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee, 17.6.1998 _____http://europa.eu.int/comrn/dgs/taxation_customs/index_en.htm> 07.05.2001
COM(97) 157. A European Initiative in Electronic Commerce, 15.04.1997 _____http://www.ispo.cec.be/Ecommerce> 07.05.2001
Electronic Commerce: Declaration, The Geneva Ministerial Declaration on Global Electronic Commerce, 25 May 1998 _____http://www.wto.org/englisli/tratop _e/ecom_e/mindecl_e.htm> 13.12.2002
Electronic Commerce, Doha Ministerial Declaration, November 14, 2001 _____http ://www. wto. org/english/the wto_e/minist_e/minO 1 _e/mindec 1 _e .htm#electronic> 13.12.2002
Guidance on EU VAT Directive on Digital Goods and Services, _____http://www.us.kpmg.corn/microsite/e-taxnewsflash/2003/eTNF03_07.html> (8.07.2003
HARDESTY, E. D., 2002, Electronic Commerce: Taxation and Planing, Warren Gorham & Lamont, USA
MATTOO, A. vd., 1998, Electronic Commerce and the Role of the WTO, Special Studies 2, Switzerland _____http://www.wto.org/english/res_e/booksp_e/special_study_2_e.pdf> 13.12.2002
OECD, Electronic Commerce;Taxation Framework Conditions, Directorate for Financial, Fiscal and Enterprise Affairs Committee on Fiscal Affairs, Ottawa, 8 October 1998 _____http://www.bmck.com/ecommerce/Tax/1998%20Ottawa%20Meeting- ramework%20Conditions.pdf> 23.04.2001
OECD, Model Tax Convention on Income and Capital _____http://www.inttaxlaw.com/TREATIES/OECD%20Model.pdl> 12.11.2002
OECD, Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions, E-Book, 2001 _____http://wwwl.oecd.org/publications/e-book/230101E.PDF> 29.04.2003
OJEC L 128/41 15.5.2002. "COUNCIL DIRECTIVE 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services' and certain electronically supplied services".
SCHULZE, C. ve J.BAUMGARTNER., 2000-2001,Don't Panic Do E-commerce, A Beginner's Guide to European Law Affecting E-commerce, _____http://europa.eu.int/ISPO/ecommerce/documents/011126dont_panic.doc> 05.07.2001
TELTSCHER, S., 2002 Revenue Implications of E-Commerce: The Development Dimension, April 22, _____http://www.wto.org/english/tratop_e/devel_e/sem05_e/presentation- teltscher.ppt> 12.12.2002
TOBB, 2002, Türk Vergi Sistemi Sorunlar ve Çözüm Önerileri, Doğuşum Matbaacılık Ltd.ŞtL, Ankara
UFUK, M. T., 2001, Vergi Hukukunda Yorum ve Kıyas, Yaklaşım, Yıl. 10, (Sayı. 101:102-106)
WESTIN, A. R,, 2000, International Taxation of Electronic Commerce, Kluwer Law International, Netherlands
2003 Update to the OECD Model Tax Convention on Income and Capital, A special Report by the Policy Advice Division of Inland Revenue, 3 February 2003 _____http://www.taxpolicy.ird.govt.nz/publications/files/htmt/oecdmodelupdate20030 203.html> 03.01.2003