11.gif (376 bytes) MALİYE TEORİSİ ve MALİYE POLİTİKASI (İNGİLİZCE KAYNAKLAR) 

      ELEKTRONİK TİCARETİN VERGİLENDİRİLMESİ

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Legislation Calling For A Three Year Moratorium On The İmposition Of State And Local Taxes On Internet Commerce With The Exception Of Sales And İncome Taxes

Global Internet Tax Freedom Act

Communications And Electronic Commerce Tax Project

Cybertax

Optimizing Taxes for the Information Highway/ Pierre Bourgeois

Electronic Commerce Taxation/ David Hardesty

The Taxation of Cyberspace/ K. A. Frieden and M. E. Porter

Internet Taxation/ Hands off the Internet

The Internet Tax Freedom Act/ Advisory Commission on Electronic Commerce

Don't Tax Internet Purchases/ Independent Institute

E-commerce: A Taxing Issue/ Adam D. Thierer

Tax Bytes: A Primer on the Taxation of Electronic Commerce / Aaron Lukas

The NGA's Misguided Plan To Tax The Internet And Create A New National Sales Tax/ Adam Thierer

Sales Taxes And The E-Commerce Revolution/ Hans A. Von Spakovsky

Internet Purchases: To Tax Or Not To Tax/ Lawrence W. Reed

Advisory Commission on Electronic Commerce

The E-Freedom (Many Articles on E-Commerce)