Özet:

Abstract enWithin the scope of the study, the relevance of accounting and taxation issues to all aspects of electronic commerce has been examined. In Sivas province, information about the firm that makes electronic commerce is collected, after that the positive and negative situations they have encountered in accounting and tax matters have been evaluated. Survey method which is one of the data collection methods was used in the research. There are 329 registered members of Sivas Chambers of Certified Public Accounts. These surveys were made with 84 of 232 members who are active in their professional activities. They were asked whether they were doing electronic commerce from the companies they were responsible for. They were asked to answer questions about the firm that made the electronic commerce according to the first answer. The answers given to the questionnaires were evaluated using the SPSS program and included in our study. As a result of the study, it was determined that electronic commerce brought innovations to the business accounting system and added new terms to the business. In addition, electronic commerce has made many changes, from registration to reporting. There are important tasks for legislators and institutions and organizations which working on this issue to establish rules of changing order and to ensure cohesion in practice.

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