The fact that social media enterprises become an important
element of human life all over the world has brought along legal problems. The
activities carried out through social media deal with tax law along with many
law branches. Because it is seen that social media companies earn serious gains
because of the advertisements published. Taxation of social media companies in
international doctrine and international organizations studies such as OECD and
EU examined under the heading of taxation of digital economy. It would be more
inclusive and useful and solutions will be long-lasting to approach the
situation through tax issues of the digital economy, not just through social
media. It is observed that each country has similar problems regarding the
taxation of the digital economy. The suggestions of the international
organizations to solve these problems are guiding the countries. In the light
of these suggestions, it is seen that each country is trying to find a specific
solution. In Turkey to social media advertising company in terms of direct
taxes it has been decided to apply withholding tax. Although this method is
necessary in the short term, it is essential to produce a solution that covers
the whole and all of the digital economy. In terms of indirect taxes, they do
not have a method specific to the digital economy but are subject to general
provisions.
Primary Language | Turkish |
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Subjects | Law in Context |
Journal Section | Articles |
Authors | |
Publication Date | December 31, 2019 |
Submission Date | July 25, 2019 |
Acceptance Date | October 28, 2019 |
Published in Issue | Year 2019 Volume: 10 Issue: 2 |