Dijital ekonomide vergi planlaması: Vergilemede zorluklar ve fırsatlar

Öz

Dijital ekonomi, hızla büyüyen ve karmaşıklaşan bir yapıya sahip olup, işletmeler ve vergi idareleri için vergi planlaması ve vergileme alanında önemli zorluklar ve fırsatlar ortaya çıkarmaktadır. Küresel ölçekte faaliyet gösteren dijital şirketler, fiziksel varlıkların ve sınırların önemini azaltarak, gelirlerini ve karlarını düşük vergi oranlarına sahip ülkelere kaydırabilmekte ve böylece vergi yükümlülüklerini önemli ölçüde azaltabilmektedirler. Bu durum, vergi adaletini ve kamu gelirlerinin sürdürülebilirliğini zayıflatmaktadır. Geleneksel vergi sistemleri, dijital ekonomide ortaya çıkan yeni iş modelleri ve değer yaratma süreçleriyle baş etmekte zorlanmaktadır. Bu nedenle, dijital şirketlerin adil ve etkin bir şekilde vergilendirilmesi, hem ulusal hem de uluslararası düzeyde önemli fırsatlar sunmaktadır. Bu kapsamda, dijital hizmetler ve değer yaratma süreçleri üzerinden vergi alınmasına yönelik düzenlemelerin güncellenmesi, dijital şirketlerin tüzel kişilik ve mali faaliyetlerinin sınırlar ötesi niteliği dikkate alınarak yeni düzenlemelerin hayata geçirilmesi ve yeni dijital ürün ve teknolojilerin vergilemede aktif olarak kullanılması gerekmektedir. Bu çalışma, dijital ekonominin vergilendirilmesi bağlamında karşılaşılan zorlukları ve fırsatları ele alarak, büyük veri, yapay zeka, bulut bilişim ve Web 3.0 gibi teknolojilerin etkilerini değerlendirirken, işletmeler ve vergi idareleri için kapsamlı öneriler sunmayı amaçlamaktadır.

Anahtar Kelimeler

• Dijital ekonomi
• Vergi planlaması
• Agresif vergi planlaması
• Yapay zeka
• Bulut bilişim

Tax planning in digital economy: Challenges and opportunities in taxation

Abstract

The digital economy, with its rapidly growing and complex structure, presents significant challenges and opportunities for businesses and tax authorities in the areas of tax planning and taxation. Digital companies operating on a global scale can reduce the importance of physical assets and boundaries, shifting their revenues and profits to countries with lower tax rates, thereby significantly reducing their tax liabilities. This situation weakens tax justice and the sustainability of public revenues. Traditional tax systems struggle to cope with new business models and value-creation processes emerging in the digital economy. Therefore, the fair and effective taxation of digital companies presents significant opportunities at both the national and international levels. In this context, it is necessary to update regulations on the taxation of digital services and value creation processes, implement new regulations considering the cross-border nature of legal entities and financial activities of digital companies, and actively use new digital products and technologies in taxation. This study aims to provide comprehensive recommendations for businesses and tax authorities by addressing the challenges and opportunities encountered in the taxation of the digital economy, while evaluating the impacts of technologies such as big data, artificial intelligence, cloud computing, and Web 3.0.

Keywords

• Digital economy
• Tax planning
• Aggressive tax planning
• Artificial intelligence
• Cloud computing

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