[雙語翻譯]外文翻譯--稅收問題對電子商務(wù)發(fā)展的作用（英文）

1、 Procedia - Social and Behavioral Sciences 195 ( 2015 ) 642 – 648 Available online at www.sciencedirect.com1877-0428 © 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC

2、BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of Istanbul Univeristy. doi: 10.1016/j.sbspro.2015.06.145 ScienceDirectWorld Conference on Technology, Innovation a

3、nd Entrepreneurship The Role of Taxation Problems on the Development of E- Commerce Burcu Kuzucu Yapara*, Seda Bayrakdara, Mustafa Yaparb a Marmara University, Goztepe, ?stanbul, 34722, Turkey bIstanbul University, Beya

4、zit, Istanbul, 34452, Turkey Abstract Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rapid developments are experienced in knowledge and technology raises level of e-com

5、merce. E-commerce provides businesses to sell their goods and services with a different method around the world and admits to consumers to access goods and services easily. Taxation of e-commerce is an important issue

6、for countries, businesses and consumers who want to be a party of e-commerce. The issues such as tax loss and tax evasion are crucial in terms of countries. Difficulties like uncertainty and double taxation make partie

7、s of e-commerce reluctant and affect development of e-commerce negatively. In this study, the role of taxation problems on the development of e- commerce will be examined. We will aim to focus on how e-commerce can be d

8、eveloped with proper tax regulations. © 2015 The Authors. Published by Elsevier Ltd. Peer-review under responsibility of Istanbul University. Keywords: E-Commerce, Taxation, Double Taxation, Taxation Problems

9、 1. Introduction Electronic 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 electronical

10、ly, delivering of * Corresponding author. Tel.: +90-216-414-0545; E-mail address: burcukuzucuyapar@hotmail.com ?© 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND li

11、cense (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of Istanbul Univeristy.644 Burcu Kuzucu Yapar et al. / Procedia - Social and Behavioral Sciences 195 ( 2015 ) 642 – 64

12、8 3. Development of E-Commerce Over past twenty years e-commerce has rapid growth since first e-commerce transaction has been done in 1995. (Laudon&Traver, 2013) Due to providing advantages to both businesses and co

13、nsumers, e-commerce has been preferred increasingly. Along with the regulations made in order to eliminate barriers and disadvantages e- commerce faced, it is expected that e-commerce continues to develop. 3.1. Developm

14、ent of E-Commerce in the World One of the reason that affects development of e-commerce is increasing usage of internet makes possible the expectations about e-commerce. Table 1: Internet Users in the World Years % of W

15、orld Population with Internet(Penetration) Users Growth 2009 25.6 12.2% 2010 29.4 16.1% 2011 2012 2013 2014* 32.5 35.5 37.9 40.4 11.7% 10.5% 8.0% 7.9% Source: Internet Live Stats, 2015. *estimate for Ju

16、ly 1, 2014 As shown in table the rate of internet usage rapidly grows in worldwide. It is assuming that there were 2,925,249,355 internet users around the world in 2014. 40,4% of world population is internet user. Even

17、if growth of internet users growth declines, the individuals who use internet gradually increase. In graph 1 shows that e- commerce sales has been increased by years related to usage of internet. 694.8 839.8994.51,155.7

18、1,328.01,506.000,20,40,60,811,21,41,62013 2014 2015* 2016* 2017* 2018*Graph 1: Global E-Commerce Sales (Billion $)Global E-Commerce SalesSource: ATKearney, The 2015 Global Retail E-Commerce Index. *Forecast Global e-co

19、mmerce sales has gradually increased. In 2014, e-commerce sales increased by 21% compared to previous year. It is expected that global e-commerce sales increased over 10% for every year and reached to $1,506 billion in