Metaverse’de Gerçekleştirilen İşlemlerin Vergilendirilmesi

Öz

2003’te “Second Life” bilgisayar oyunu, internet tabanlı dijital ortamda kullanıcıların avatarları ile gezerek, diğer kullanıcılarla etkileşimde bulunmalarına ve günlük yaşamda imkânlarının olmadığı faaliyetleri dijital dünyada yapabilmelerini sağlamıştır. Bu oyunla kullanıcılar ikinci bir yaşama sahip hissederek arsa alım satımı, dijital eser satışı gibi birçok faaliyette bulunmuşlardır. Nitekim günümüzde Metaverse’de tablo satışı ve NFT satışları ile özellikle moda sektör temsilcilerinin yoğun ilgisi ile kullanıcıların avatarlarını giydirmelerine yönelik dijital satışlar yapılmakta ve bu tür uygulamaların artacağı tahmin edilmektedir. Second Life, Mart 2022 itibariyle kullanıcılarına vergi uygulamasını şart koşan ilk “Metaverse” platformu olmuştur. Bunu takiben diğer internet tabanlı hizmet sağlayıcılar aracılığıyla dijital ortamda gerçekleştirilen ve henüz vergiye tabi olmayan birçok faaliyetin ilerleyen süreçte vergi kapsamına alınması gerektiği düşünülmektedir. Dolayısıyla çalışmada Metaverse benzeri platformlarda gerçekleştirilen dijital faaliyetlerin vergilendirilme kapsamına alınmasına yönelik olarak getirilebilecek vergisel düzenleme önerilerine değinilmektedir.

Anahtar Kelimeler

• Metaverse
• Kripto paralar
• Takas Edilemez Jetonlar (NFT)
• Vergilendirme
• Bazı AB Ülkeleri ve Türkiye

Taxation of Transactions Performed in Metaverse

Abstract

In 2003, the computer game "Second Life" enabled users to interact with other users in the internet-based digital environment, by browsing with their avatars, and to perform activities in the digital world that they cannot afford in daily life. With this game, users felt like they had a second life and engaged in many activities such as buying and selling land and selling digital artifacts. As a matter of fact, today, with the intense interest of the fashion sector representatives, digital sales are made for the users to dress their avatars, and it is expected that such applications will increase. As of March 2022, Second Life became the first “Metaverse” platform to impose a tax on its users. Following this, it is thought that many activities carried out in the digital environment through other internet-based service providers and which are not yet subject to tax should be included in the scope of tax in the future. Therefore, in the study, tax regulation proposals that can be brought to include digital activities carried out on metaverse-like platforms within the scope of taxation are mentioned.

Keywords

• Metaverse
• Cyrptocurrencies
• Non Fungible Tokens (NFT)
• Taxation
• Some European Countries and Turkey

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