Abstract:

The increase in the number of users in the telecommunication sector which is one of the most important elements of economic growth in our country have raised the importance of the sector in terms of tax policies. After 2000, a lot of regulations come into force with different tax laws causes tax liabilities on telecommunication administrators and indirect tax burdens in the telecommunication sector to increase and at the same time causes the applications related to tax liabilities to be more sophisticated. These liabilities also differ according to the kinds of actions (fixed, mobile, internet, cable TV etc.) of administrators who are in business in the sector. When tax burdens in the telecommunication sector in Turkey are analyzed, it is seen that the cost of the telecommunication sector service is met by excessive tax burdens because of that the services provided by the telecommunication sector are evaluated as if it is demanded by high-income persons. When the structure of the sector is analyzed, it is seen that with the increase in the rate of penetration the services provided by the sector is used intensely by the persons differentiate income level. The height of the indirect tax burdens in the telecommunication sector has a character that can create the results damaged to basic principles such as equity, fairness in taxation. The main objective of tax regulations that will be done in the telecommunication sector should decrease tax burdens in the sector and should remove taxation asymmetry among fixed, mobile, internet and other electronic communication sub sectors

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