Avrupa Komisyonunun Dijital Hizmet Vergisi Önerisinin Ekonomik Analizi

Abstract

Avrupa Komisyonu, Avrupa Birliği üyesi ülkelerin çok uluslu dijital şirketlerin gelirlerinden adil pay alabilmelerini sağlamak amacıyla Birlik düzeyindeki gelirleri üzerinden yüzde üç oranında yeni bir vergi önermektedir. Dijital Hizmet Vergisi olarak adlandırılan bu yeni vergi konusunda Birlik düzeyinde henüz tam bir anlaşmaya varılamamıştır. Dijital Hizmet Vergisine yöneltilen en temel eleştirilerden biri ciro tipi tasarımı nedeniyle çok uluslu işletmelerin büyüme yeteneğini olumsuz etkileyeceği yönündedir. Dijital Hizmet Vergisine yöneltilen ikinci eleştiri sadece belirli dijital iş modellerini kapsamasıdır. Bu noktada özellikle ileri teknoloji şirketlerinin merkezi olan Amerika Birleşik Devletleri bu yeni verginin kendi dijital şirketlerine karşı ayırımcı olduğunu ileri sürmektedir. Dijital Hizmet Vergisine yöneltilen son bir eleştiri de nihai vergi yükünün nihai tüketiciler üzerine kalacağı yönündedir. Bu anlamda adaletsiz ve verimsiz bir vergi olarak değerlendirilmektedir. Bu çalışmanın amacı yapılan eleştiriler doğrultusunda Dijital Hizmet Vergisini ekonomik bir analize tabi tutmaktadır. Sonuçta en azından sınır ötesi dijital hizmetlerde geniş kapsamlı bir dijital hizmet vergisinin iyi bir çözüm olacağı öngörülmüştür.

Keywords

• Daimi İşyeri
• Dijital Hizmet Vergisi
• Gelir Vergisi
• Tüketim Vergisi

Economic Analysis of the European Commission's Digital Service Tax Proposal

Abstract

The European Commission proposes a new tax of 3% on union-level revenues to ensure that the member states of the European Union can get a fair share of the income of multinational digital companies. There is no full agreement at the Union level on this new tax, which is called the Digital Service Tax. One of the main criticisms directed to Digital Service Tax is that it will adversely affect the growth ability of multinational businesses due to the turnover type design. The second criticism is that it only covers certain digital business models. At this point, especially the United States of America, which is the center of high technology companies, claims that this new tax is discriminatory against its own digital companies. A final criticism of the Digital Service Tax is that the ultimate tax burden will fall on the final consumers. In this sense, it is considered an unfair and inefficient tax. The purpose of this study is to subject the Digital Service Tax to economic analysis in line with the criticisms made. The result was found that a comprehensive Digital Services tax would be a good solution, at least for cross-border digital services.

Keywords

• Permanent Establishment
• Digital Service Tax
• Income Tax
• Consumption Tax

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