The Legal and Tax Dimension of Metaverse

Year 2023, Issue: 69, 147 - 162, 29.05.2023

Ceyda Kükrer

https://doi.org/10.26650/mcd2023-1269191

Abstract

Human life changes as technology advances. The virtual universe, also known as the metaverse, is the final transition point. Unlike previous work on the Metaverse based on Second Life, the current Metaverse is based on the social values of Generation Z, with no distinction between the online and offline self. Despite the fact that Second Life is a virtual world, it has attracted significant investment and has emerged as an important venue for the marketing and branding of real-world products and services. In contrast to the previous Metaverse, integrating advanced social activities and neural network methods has necessitated a new definition for Metaverse, which is appropriate for today. In this context, the current study focuses on the Metaverse field’s expectations and concerns and its legal and tax implications. At the same time, the study will highlight the concept of the Metaverse and its relationship to the concept of the virtual world. The article also examines the legal dimensions of virtual items, primarily by looking at global practices and examples in Türkiye. The metaverse taxation process will be explained in light of the US virtual world tax decisions by considering the experiences with Second Life.

Keywords

Metaverse, virtual world, taxation, artificial intelligence, non-fungible tokens (NFT)

Hukuksal ve Vergisel Boyutlarıyla Metaverse

Abstract

Teknoloji geliştikçe insan hayatı değişime uğramaktadır. Metaverse olarak tanımlanan sanal evren ise, değişimin ulaştığı en son noktadır. Second Life’a dayanan Metaverse üzerine önceki çalışmaların aksine, mevcut Metaverse, çevrimiçi ve çevrimdışı benliklerin farklı olmadığı Z Kuşağı’nın sosyal değerine dayanmaktadır. Second life sanal bir dünya olmasına karşılık önemli yatırımları da çekmiştir ve gerçek hayattaki ürün ve hizmetlerin pazarlanması ve marka tanıtımı için önemli bir yer haline gelmiştir. Gelişmiş sosyal aktivitelerin ve sinir ağı yöntemlerinin entegrasyonu, önceki Metaverse’den farklı olarak, günümüze uygun yeni bir Metaverse tanımı gerektirir. Bu bağlamda mevcut çalışma, Metaverse alanına dair beklentileri ve endişeleri hukuksal ve vergisel boyutlarıyla ele almaktadır. Aynı zamanda Metaverse kavramı ve bu kavramın sanal dünya kavramı ile olan bağıntısı üzerinde durulmaktadır. Makale ayrıca sanal ögelerin hukuksal boyutunu çoğunlukla dünya uygulamaları yer yer Türkiye örnekleri dikkate alarak analiz etmektedir. Metaverse vergilendirme süreci Second life tecrübeleri de dikkate alınarak ABD sanal dünya vergi kararları ışığında açıklanacaktır.

Keywords

Metaverse, sanal dünya, vergilendirme, yapay zekâ, takas edilemez jetonlar (NFT)

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