Siber Uzayda Bit Vergisi Üzerine

İletişim ve bilgisayar teknolojilerinde yaşanan gelişmeler, sayısal biçime dönüştürülmüş ticari işlemler için gerekli bilgi ve belgelerin elektronik ortama aktarılmasına olanak sağlamış ve bu durum "e-ticaret" hacminin giderek artmasına yol açmıştır. E-ticarete konu işlemlerin vergilendirilmesi konusunda iki farklı öneri mevcuttur. Bu öneriler: "elektronik ortamda transfer edilen bilginin hacmi esas alınarak vergileme yapılması şeklinde önerilen Bit Vergisi" ve "internet ortamının bir serbest ticaret alam olarak kabul edilip, bu alanın her türlü vergiden arındırılması" dır. Bu çalışmada, özellikle siber uzayda Bit Vergisi'nin uygulanabilirliği konusunda tartışmalar genel bir yaklaşımla sunulmaktadır.

The latest breakthrouhgs in communication and computer technologies make it possible to transfer all of the necessary information and documents to electronic environments. Thus, electronic trade has received increasing attention and volume. There have been two different views on the issue of taxation of electronic trade. The first one, taxation should be based on the volume of transfered information. The other view claims that all trade realized on the internet should not be taxed. This study discusses the certain aspects of applicability of taxation in the cyberspace.

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