Taxation of E-Commerce in Selected OECD Countries and Turkiye

Electronic commerce has eliminated the geographical borders of countries. However, questions such as who is the taxpayer of electronic commerce and where the tax arises arise. There may be confusion about how electronic commerce will be taxed by which country. In the face of this situation, countries include the necessary studies not only in their domestic legislation but also in the international arena. The OECD has recognized efficiency, flexibility, certainty, simplicity, simplicity, effectiveness and fairness among the basic principles to be considered in the taxation of electronic commerce. At the same time, it has suggested that taxation should be carried out in accordance with the principle of residence or source in order to prevent double taxation from electronic commerce realized in the international arena. China, which has a large place in the world market, does not favor the taxation of electronic commerce, on the contrary, it frees electronic commerce parties. In Turkey, on the other hand, electronic commerce is taxed at twice the tax rate of other countries. In this study, comparisons are made between OECD countries and Turkey on the taxation of electronic commerce based on various criteria. Drawing lessons from the regulations made in the past in the taxation of electronic commerce and putting forward a more effective and efficient work can move electronic commerce forward. It would be beneficial to carry out studies on the taxation of electronic commerce based on forward-looking and robust regulations.