October 2024
ISSN 2148-7278
Volume: 10 Issue: 3


GLOKALde October 2024, ISSN 2148-7278 Volume: 10  Issue: 3, Article 1

The Status of Distance Education Application in Türkiye in Terms of Taxation

Meltem İRTEŞ GÜLŞEN
ORCID:0000-0002-5068-053X
Anadolu University, TÜRKİYE

ABSTRACT

One of the important opportunities that developing technology has provided to the education sector is the use of internet environments to benefit from distance education. With the great impact of the pandemic experienced in the world, distance education has become a preferred option for the education sector to reach wider circles, to make such internet tools more widespread and to benefit the advantages of their use even if there are no mandatory situations. Therefore, it has become preferred by service providers. The education service provided by these internet environments has also taken its place among the subjects of the tax systems implemented by the countries. In our study, the taxation situation of the service-providing units in Türkiye is evaluated in case of face-to-face and distance education services. By examining the subject, it has been determined that distance education is more advantageous in taxation than compared to face-to-face education

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