METAVERSE’DE SANAL GAYRİMENKULLERİN VERGİLENDİRİLMESİ: TÜRKİYE İÇİN SWOT ANALİZİ VE VERGİLENDİRME SENARYOLARI

Abstract

Dijital bir ekonomi olan Metaverse’deki işlemler gelir yaratma kapasitesi bakımından dikkat çekmektedir. Gelir elde edilen dijital varlıkların vergilendirilememesi sanal evreni vergi cenneti haline getirdiğinden dijitalleşmeyle birlikte vergi kanunlarında yeni düzenlemelere ihtiyaç duyulmaktadır. Metaverse platformunda sıklıkla tercih edilen gayrimenkul alım satım, kiralama ve aracılık işlem gelirlerinin vergilendirilip vergilendirilmeyeceği ya da vergilendirilecekse nasıl vergilendirileceği tartışma konusu olmaktadır. Bu işlemler sonrası elde edilen gelir bir gelir unsuru olduğu için vergilendirilmesi gerekmektedir. Çalışmada SWOT analizi ve vergilendirme senaryoları yapılarak, Metaverse’de gayrimenkullerin hangi ülke vergi yasaları kapsamında, ne ölçüde ve nasıl vergilendirilmesi gerektiği üzerinde durulacaktır.

Keywords

• Metaverse
• Sanal Gayrimenkul
• Dijital Gayrimenkul
• Vergilendirme
• Vergilendirme Senaryoları

THE TAXATION OF VIRTUAL REAL ESTATE IN THE METAVERSE: A SWOT ANALYSIS AND TAXATION SCENARIOS FOR TÜRKİYE

Abstract

Transactions in the Metaverse, as a digital economy, are noteworthy in terms of their income-generating potential. The inability to tax income derived from digital assets has effectively turned the virtual environment into a tax haven; therefore, there is a need for new regulations in tax legislation in line with digitalization. The taxation of income arising from real estate transactions-such as buying, selling, leasing, and brokerage-frequently conducted on Metaverse platforms remains a subject of debate, particularly regarding whether and how such income should be taxed. Since the income obtained from these transactions constitutes a form of income, it should be subject to taxation. This study employs SWOT analysis and taxation scenarios to examine which countries’ tax laws should apply to Metaverse real estate, as well as the extent and manner in which such assets should be taxed.

Keywords

• Metaverse
• Virtual Real Estate
• Digital Real Estate
• Taxation
• Taxation Scenarios

References

1. Alkhaldi, N. (2022, Mayıs 18). Real estate in the Metaverse: Market trends, opportunities, and tips for technology enthusiasts. Itrex. https://itrexgroup.com/blog/real-estate-in-the-metaverse-market-trends-opportunities-tips/#header
2. Amalia, R. F., & Fikri, H. (2023). Tax legal perspective on digital assets trading transactions in Metaverse. Y. A. Yusran vd. (Ed.), Proceedings of the 2022 Brawijaya International Conference (BIC 2022) (ss. 334-342), Dordrecht: Atlantis Press. https://doi.org/10.2991/978-94-6463-140-1_33
3. Asara, C. (2022). Real Estate in the Metaverse, Milano Politecnico, Masters Thesis.
4. Avcı, O. (2023). The Taxational Dimension of NFT’s. Journal of the Human and Social Science Researchers, 12(2), 645-660.
5. Aysan, A.F., Gozgor, G., & Nanaeva, Z. (2024). Technological perspectives of metaverse for financial service providers. Technological Forecasting & Social Change, 202
6. Beydemir, M. (2022). Dijital çağın yeni vergilendirme kuralı: OECD’nin küresel asgari oranlı kurumlar vergisi önerisi. R. Yılmaz, G. Yıldız Şeren ve S. Güzel (Ed.), Proceedings TNKU FEAS International Symposium on Public Finance (ss. 152-160). Tekirdağ.
7. Bozdoğanoğlu, B. (2023). Metaverse’de vergilendirme sorunları: Sanal dijital varlık kavramı ve Hindistan vergi sistemi çerçevesinde değerlendirme. Maliye Dergisi, 184, 197-224.
8. Brooks, M. (2024). Cyrpto tax Australia: Ultimate guide 2024. Coinledger. https://coinledger.io/guides/crypto-tax-australia.

9. Camp, B.T. (2007). The play’s the thing: A theory of taxing tirtual worlds. The Hastings Law Journal, 59(1), 1-72.
10. Čejkova, T. (2023). Tax in the Metaverse: EU perspective. Financial Law Review, 32(4), 12-30.
11. Chung, S. (2008). Real taxation of virtual commerce. Virginia Tax Review, 28(3), 773-778.
12. Cole, G. (2021, Temmuz 14). Real money (and real tax consequences) in the virtual world- wacky tax wednesday. Avalara. https://www.avalara.com/blog/en/north-america/2021/07/real-money-and-real-tax-consequences-in-the-virtual-world-wacky-tax-wednesday.html
13. Deloitte. (2022, Eylül). The Metaverse and its potential for Türkiye. Deloitte.
14. Demirhan, H. (2020). Dijital hizmet vergisinin dünyadaki uygulamaları ve Türkiye ile karşılaştırmalı analizi. The Journal of Social Science, 4(7), 73-86. https://doi.org/10.30520/tjsosci.665390.
15. Ergün, Y. (2022). Dijital hizmetlerin vergilendirilmesi ve seçilmiş ülke uygulamaları. Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 24(3), 1267-1290.
16. Eroğlu, O. ve Aksu, H. (2019). Dijital ekonominin katma değer vergisi açısından değerlendirilmesi. Yönetim ve Ekonomi, 26(2), 557-574. https://doi.org/10.18657/yonveek.452301.
17. Eyidoğan, E. ve Demir, O. (2022). Dijital hizmetlerin vergilendirilmesi: Dünyadan ve Türkiye’den örnekler. Working Paper Series, 3(2), 01-15. https://doi.org/10.5281/zenodo.6652141.
18. Giambrone, F. L. (2023). New European and international taxation prospetives. The case of the Italian’s web taxation. Towards the taxation of the data economy and global minimum tax. G. Olga, P. Viorica ve C. Mihail (Ed.), Economic Growth in the Conditions of Globalization Conference Proceedings Volume II (ss. 19-30). Academy of Economic Studies of Moldova, National Institute for Economic Research. https://doi.org/10.36004/nier.cecg.II.2023.17.
19. Gök, D. (2022, Ocak 16). En çok Metaverse arazisi satın alanlar Türkler. Onedio. https://onedio.com/haber/en-cok-metaverse-arazisi-satin-alanlar-turkler-1035532.
20. Kaya, S. B. (2022a, Mart 4)). Sanal arazi satışlarına vergi geliyor. Marketing Türkiye. https://www.marketingturkiye.com.tr/haberler/sanal-arazi-satislarina-vergi/.
21. Kaya, S. B. (2022b, Şubat 16). Metaverse’in ilk banka şubesi açıldı. Marketing Türkiye. https://www.marketingturkiye.com.tr/haberler/metaverse-banka-subesi/.
22. Kükrer, C. (2023). Hukuksal ve vergisel boyutlarıyla Metaverse. Maliye Çalışmaları Dergisi, (69), 147-162. https://doi.org/10.26650/mcd2023-1269191.
23. Marketing Türkiye. (2021, Aralık 16). Sanal evrende ilk NFT arazi satışları başladı. Marketing Türkiye. https://www.marketingturkiye.com.tr/haberler/nft-arazi-satislari/.
24. Nakavachara, V. & Saengchote, K. (2022). Is Metaverse LAND a good investment? It depends on your unit of account!. Discussion Paper No 172, Puey Ungphakorn Institute for Economic Research.
25. Ning, H., Wang, H., Lin, Y., Wang, W., Dhelim, S., Farha, F., Ding, J. & Daneshmand, M. (2021). A survey on metaverse: the state-of-the-art, technologies, applications, and challenges. arXiv preprint, arXiv:2111.09673.
26. Nishith Desai Associates Legal and Tax Counseling Worldwide. (2022, Temmuz). Metaverse: A new universe. Legal, regulatory and tax issues. Nishith Desai Associates.
27. OECD. (2015). Addressing the Tax Challenges of the Digital Economy ACTiOn 1: 2015 Final Reporthttps://www.oecd.org/content/dam/oecd/en/publications/reports/2015/10/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report_g1g58cdd/9789264241046-en.pdf.
28. OECD. (2016). Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion and Profit Shifting 2016 https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.pdf.
29. OECD. (2017). Model tax convention on income and on capital: Condensed version 2017. Paris: OECD Publishing https://doi.org/10.1787/mtc_cond-2017-en.
30. OECD. (2020). Model rules for reporting by platform operators with respect to sellers in the sharing and GİG economy. Paris: OECD Publishing https://www.oecd.org/tax/exchange-of-tax-information/model-rules-for-reporting-by-platform-operators-with-respect-to-sellers-in-the-sharing-and-gig-economy.pdf.
31. OECD. (2020a). Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint 2020 https://www.oecd.org/content/dam/oecd/en/publications/reports/2020/10/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint_6034ca99/beba0634-en.pdf?utm.
32. OECD. (2020b). Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint 2020 https://www.oecd.org/content/dam/oecd/en/publications/reports/2020/10/tax-challenges-arising-from-digitalisation-report-on-pillar-two-blueprint_4c7eaa3d/abb4c3d1-en.pdf?utm.
33. Oral, B.G. (2022). Değiştirilemez Jetonların (NFT) Vergilendirilmesi, Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 20(3), 1-14.
34. Owens, J. & Costa N.O. (2022). The Tax Treatment of the Metaverse Economy and the potential for a new offshore tax haven (01.08.2022). Tax Notes International, 107, 537-546.
35. Öz, E. (2022). Metaverse and its effects on tax law. M. E. Üyümez & C. Hacıköylü (Ed.), 36th International Public Finance Conference “Fiscal Policies and Inflation” E-Proceedings Book (ss. 96-97). Anadolu University.
36. Parloff, R. (2006, Kasım 27). Anshe Chung: First virtual millionaire. Fortune. https://fortune.com/2006/11/27/anshe-chung-first-virtual-millionaire/.
37. Ritterbusch, G. D. &Teichmann, M. R. (2023). Defining the Metaverse: A systematic literature review. IEEE Access, 11, 12368-12377. https://doi.org/10.1109/ACCESS.2023.3241809.
38. Statista Search Department. (2022, Nisan 13). Leading business sectors worldwide that have already invested in the Metaverse as of March 2022. https://www.statista.com/statistics/1302091/global-business-sectors-investing-in-the-metaverse/.
39. Statista Market Insights Advertising and Media. (2024, Ağustos 16). Metaverse live entertainment-worlwide. https://www.statista.com/outlook/amo/metaverse/metaverse-live-entertainment/worldwide.
40. Şahin, M. (2020). Türkiye’de ve dünyada dijital hizmetlerin vergilendirilmesi. Vergi Dünyası, 469, 39-48.
41. Vergi Konseyi (2022). Vergi Konseyi Kripto Varlıkların Vergilendirilmesi Çalışma Grubu Raporu. T.C. Hazine ve Maliye Bakanlığı, Ankara.
42. Uslu, A. (2021, Aralık 30). Metaverse’de İstanbul arsaları kapış kapış. Onedio. https://onedio.com/haber/metaverse-te-istanbul-arsalari-kapis-kapis-1030452.
43. Yayman, D. (2023). Taxation in virtual worlds: Analysis under United States of America and Turkish tax regulations. Sosyoekonomi, 31(55), 211-231. https://doi.org/10.17233/sosyoekonomi.2023.01.11.