[雙語(yǔ)翻譯]外文翻譯--稅收問(wèn)題對(duì)電子商務(wù)發(fā)展的作用

1、1800 英文單詞， 英文單詞，10200 英文字符，中文 英文字符，中文 3250 字文獻(xiàn)出處： 文獻(xiàn)出處：Yapar, Burcu Kuzucu, Seda Bayrakdar, and Mustafa Yapar. “The role of taxation problems on the development of e-commerce.“ Procedia-Social and Behavioral Sciences 195

2、 (2015): 642-648.The Role of Taxation Problems on the Development of E- CommerceBurcu Kuzucu Yapar, Seda Bayrakdar, Mustafa YaparAbstractNowadays e-commerce has become a vital part of our daily lives. The effects of glob

3、alization and rapid developments are experienced in knowledge and technology raises level of e-commerce. E-commerce provides businesses to sell their goods and services with a different method around the world and admits

4、 to consumers to access goods and services easily. Taxation of e-commerce is an important issue for countries, businesses and consumers who want to be a party of e-commerce. The issues such as tax loss and tax evasion ar

5、e crucial in terms of countries. Difficulties like uncertainty and double taxation make parties of e-commerce reluctant and affect development of e-commerce negatively. In this study, the role of taxation problems on the

6、 development of e- commerce will be examined. We will aim to focus on how e-commerce can be developed with proper tax regulations.Keywords: E-Commerce, Taxation, Double Taxation, Taxation Problems1. IntroductionElectroni

7、c commerce is a process which enables sale or purchase of goods and services with designed methods for this purpose over computer networks. (WTO, 2013) Although orders can be made electronically, delivering of goods and

8、services or payments should not be made at electronic field. E-commerce transactions can be occurred between businesses, households, individuals, governments and public or private establishments. (OECD, 2011)E-commerce g

9、enerally is made by using telephone, fax, TV, computer, internet, electronic payment, money transfer systems and electronic data interchange. (Canpolat, 2001) In this study, only electronic commerce transaction that made

10、 via internet is considered.Electronic commerce is classified as business to business(B2B), business to consumer(B2C), business to government(B2G), consumer to business(C2G), consumer to consumer(C2C), consumer to govern

11、ment(C2G), government to government(G2G), government to business(G2B) and government to consumer(G2C). (OECD, 2000) B2B is all kinds of commercial transactions, that purchase and sale of raw material, wholesale and retai

12、l, which made over internet among businesses. B2C is to be sold a good or service by a business to consumer via internet. For instance: Amazon. C2C is to be sold a good or service by a consumer to another consumer via in

13、ternet. For example: E-Bay. (TC Kalk?nma Bakanl?÷?, 2013) The consumers may sell their products to businesses via websites like E-Bay. This called C2B. In some government, transactions of B2G have come up with begin

14、ning to rearranged public procurement system over internet. Technology is being used by government, for usage, receipt and transmission of information can be an example to G2C and G2B transactions. C2G transactions has b

15、ecome widespread with beginning of technology usage to make payment systems and tax compliance easier and to reduce their costs by government B2B and B2C are the most used and improved transactions so far. (OECD, 2000)El

16、ectronic trade allows consumers purchasing faster, shopping 24/7, reaching more goods for every year and reached to $1,506 billion in 2018.When size of online market, consumer behaviours, growth potential and infrastruct

17、ure have been considered, USA, China and United Kingdom are the top countries as size of e-commerce market. (ATKearney, 2015)3.2. Development of E-Commerce in TurkeyWorldwide upward trend of both usage of internet and e-

18、commerce has been also seen in Turkey.Graph 2: Internet Usage of Individuals and Access in Enterprises in TurkeyUse of internet in individuals has grown since 2009 up to today. It has existed by 53,8% in 2014. Access in

19、enterprises has occurred over 88% as floating.Table 2: Individuals purchased goods or services over the Internet in TurkeyYears Individuals purchased goods or services over the Internet2011 18,62012 21,82013 24,12014 30,

20、8The rate of to order and purchase goods and services by individuals with purpose of personal using via internet increases consistently. This rate was 30,8% in 2014. On the other hand, according to data in 2014, 69,2% of

21、 individual internet users haven’t even purchased any goods and services via internet. Although, the rate of purchase goods and services over internet in Turkey increases continuously, it is still lower than developed co

22、untries. According to a research which published in 2012, the individuals who use internet didn’t purchase goods and services via internet because of old tradition for shopping, no need to buy, concerns of privacy and. (

23、Turkstat, 2012) It is supposed that to eliminate concerns about security and privacy and increase purchase goods and services over internet by law on regulations of e-commerce that enter into force at May 1st in 2015.Tab