THE EFFECTS OF DIGITAL ECONOMY ON DEVELOPMENT OF DIGITAL TAX HAVENS

Year 2020, Volume: 22 Issue: 1, 28 - 44, 22.06.2020

Birol Ubay

https://doi.org/10.33707/akuiibfd.616014

Cited By: 3

Abstract

While digitalization causes evolving of global
commerce, it also emerges important problems for international taxation.
National tax systems are tailored for taxing traditional commerce follows these
improvements a few steps behind. The digital economy that uses internet and IT
infrastructures rises its share in global economy however it also causes
development of new tax evasion or tax avoidance methods. Tax heavens using the
same digital infrastructure transform themselves into digital tax heavens. Thus
they extend their service fields and customer profiles. Therefore the solution
of base erosion and profit shifting problem arising from digital tax heavens
requires better international coordination and cooperation.

Keywords

Tax haven, Base Erosion, Digital Economy, International Taxation

DİJİTAL EKONOMİNİN DİJİTAL VERGİ CENNETLERİNİN GELİŞİMİNE ETKİSİ

Abstract

Dijitalleşme, küresel
ticaretin evrim geçirmesine yol açarken uluslararası vergilendirmede de önemli
sorunlara neden olmuştur. Klasik ticareti vergilendirmeye programlı ulusal
vergi sistemleri bu ilerlemeleri birkaç adım geriden takip etmektedir. İnternet
ve bilgi–iletişim teknolojileri altyapısını kullanan dijital ekonomi, küresel
ticaret hacmi içindeki payını artırırken aynı zamanda vergi kaçırma ya da
vergiden kaçınma yöntemlerinin de gelişmesine yol açmıştır. Aynı dijital
altyapıyı kullanan vergi cennetleri kendilerini dönüştürerek dijital vergi
cennetleri haline gelmiştir. Bu şekilde hizmet sundukları alanları ve müşteri
profillerini genişletmişlerdir. Bu nedenle dijital vergi cennetlerinin neden
olduğu matrah aşınması ve kâr aktarması sorununun çözümü uluslararası
koordinasyon ve işbirliğini daha gerekli hale getirmiştir.

Keywords

Vergi cenneti, Matrah aşınması, Dijital ekonomi, Uluslararası vergilendirme

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