Abstract:

Today, electronic taxation is being one of the important issues for income administrations. Tax administrations try to organize their tax system fairly and pay attention to equity. Value added tax is the most preferable taxes among the consumption taxes. Because it's application is easy and taxpayers don't show resistance to the value added tax.  On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added taxes too. In this paper, we are trying to analyze the development of e-commerce in the world and e-taxation regulations and problems in the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) countries. The EU and OECD countries are making regulations on this issue. The last regulation is Base Erosion and Profit Shifting 15 point action plan in 2014. Taxation of the digital economy is the first action plan.  In addition to this, some regulations about taxation of the digital economy are being done in Turkey in the case of Base Erosion and Profit Shifting action plan.

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