Küreselleşme bağlamında elektronik ticaretin vergilendirilmesi
Bibliographic record
Abstract
Elektronik ticaret, bireyler ve kurumların, açık ağ ortamında ya da sınırlı sayıda kullanıcı tarafından ulaşılabilen kapalı ağ ortamında yazı, ses ve görüntü şeklindeki sayısal bilgilerin işlenmesi, iletilmesi ve saklanması temeline dayanan ticari işlemlerin tümünü ifade etmektedir. \nElektronik ticaret, küreselleşmenin de etkisiyle; mal, hizmet, para ve işgücünün sınırötesi transferini çok daha kolay ve şeffaf hale getirmiştir. Tüm dünyada, küreselleşme ile birlikte elektronik ticaret oldukça yaygın hale gelmiştir. Ancak elektronik ticaret uluslararası hukuk açısından, belirli somut bir olayda vergilendirme yetkisinin hangi ülke tarafından kullanılacağının belirlenmesini güçleştirmektedir.\nHukuki açıdan elektronik ticaretin temel sorunları vergileme, teknik, güvenlik ve gizlilik, tüketicilerin korunması sorunu olarak sıralanabilir. Bunların çözümlenmesinde de mevcut vergi mevzuatı yetersiz kalmaktadır. Elektronik ticaretin ortaya çıkardığı vergisel problemlere çözüm için başta OECD olmak üzere, birçok uluslararası kuruluş ve birlikler çalışmalara başlamış ve ilk genel kararlar 1998 Ottowa Konferansı’nda alınmıştır. Bu kararlar çerçevesinde AB, ABD, Singapur, Kanada, Japonya ve Avustralya vergilendirme projeleri hazırlamışlardır. Geliştirilen projelerin bir kısmı teknolojik temelli çözümler sunarken, bir kısmı da mevcut mevzuat ve olanaklar çerçevesinde çözüm üremiştir.\nAyrıca elektronik ticaretin vergi dışı bırakılması halinde ortaya birçok olumsuzluklar çıkabileceğinden dolayı, elektronik ticaretin mevcut vergi mevzuatı ile vergilendirilmesi ve vergi mevzuatında elektronik ticareti kapsayacak şekilde gerekli düzenlemelerin yapılması önerilmektedir. \n SUMMARY\nElectronic commerce expresses all the following commercial producees mentioned below;\nThe data processes by the individuals and the organizations either inshape of openweb or closed web which can be accessed by limited number of the in written, voical or scenical forms and it also aims to create values, transports and be stored.\nElectronical commerce has made the intercontinental transfer of the goods, service, money and workforce at easier and cleaner by the effect of globalism.\nElectronical commerce has made international commerce, along with globalism, all of more common all over the world.\nIn addition, with respect to the international law, electronical commerce makes it diffucult to determine which country (state) has the entitlement to use the imposing taxes on definite concrete events.\nThe fundamental problems of electronical commerce with respect to law may be mentioned as following; taxation, technical, safety, confidentially and the protection of consumers. The present taxation procedures are not enough so as to bring solutions to the problems mentioned above.\nIn order to solve the problems, related to the taxational problems, caused by electronical commerce together with OECD, a lot of international organizations and Unions have started researches and the first collective decisions were made in 1998 at Ottowa Conference. As an adaptation to these decisions, EU, USA, Singapore, Canada, Japan and Australia have prepared taxations projects.\nWhile some of these projects developed have technological solutions, the others have produced solutions, the others have produced solutions within the current procedures and the possibilities. Moreover, in case of electronical commerce being made exempt from taxations there may well be same negative results. For this reason it has been suggested that electronical commerce be taxed within the current taxation procedues and the taxation process include electronical commerce.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.002 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.003 | 0.002 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.049 | 0.014 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".