1、1800 英文单词， 10200 英文字符 ，中文 3250 字 文献出处： Yapar, Burcu Kuzucu, Seda Bayrakdar, and Mustafa Yapar. The role of taxation problems on the development of e-commerce. Procedia-Social and Behavioral Sciences 195 (2015): 642-648. The Role of Taxation Problems on the Development of E- Commerce Burcu Kuzucu Yap
2、ar, Seda Bayrakdar, Mustafa Yapar Abstract Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rapid developments are experienced in knowledge and technology raises level of e-commerce. E-commerce provides businesses to sell their goods and services with
3、a different method around the world and admits to consumers to access goods and services easily. Taxation of e-commerce is an important issue for countries, businesses and consumers who want to be a party of e-commerce. The issues such as tax loss and tax evasion are crucial in terms of countries. D
4、ifficulties like uncertainty and double taxation make parties of e-commerce reluctant and affect development of e-commerce negatively. In this study, the role of taxation problems on the development of e- commerce will be examined. We will aim to focus on how e-commerce can be developed with proper
5、tax regulations. Keywords: E-Commerce, Taxation, Double Taxation, Taxation Problems 1. Introduction Electronic commerce is a process which enables sale or purchase of goods and services with designed methods for this purpose over computer networks. (WTO, 2013) Although orders can be made electronica
6、lly, delivering of goods and services or payments should not be made at electronic field. E-commerce transactions can be occurred between businesses, households, individuals, governments and public or private establishments. (OECD, 2011) E-commerce generally is made by using telephone, fax, TV, computer, internet, electronic payment, money transfer systems and electronic data interchange. (Canpolat, 2001) In this study, only electronic commerce transaction that made via internet is considered
