Özet:

In today’s world there have emerged many technological innovations in terms of technological developments via the Internet. Imposition of taxes on the corporations acting within this sector and taxation of the services has also gained importance in parallel with this development. In Turkey, taxation of the services provided represent quite complicated and exhaustive nature. Regulations regarding the sector that have been via several laws put into force at several times have caused the tax structure to become complicated. This study aims to analyze the tax issue arising from the corporations acting within this sector and the services consumed or provided. In this paper we address, institutions and organizations were examined due to acting or using the services via Internet to which kind of tax they are subject and recommendations were presented by indicating issues arised. In this context, the tax laws and secondary legislation were examined by content analysis and, it was seen that in Turkey, there were directly and indirectly some provisions in Tax legislation for informatics technology

Anahtar Kelimeler: