Sanal Dünyalarda Vergilendirme: Amerika Birleşik Devletleri ve Türkiye Vergi Düzenlemeleri Kapsamında Analiz

Year 2023, Volume: 31 Issue: 55, 211 - 231, 31.01.2023

Derya Yayman

https://doi.org/10.17233/sosyoekonomi.2023.01.11

Abstract

Çağımızda sanal gerçeklik, sanal ortam veya sanal dünyalar gibi yeni terimlerden oluşan yeni bir dünya vardır. Sanal dünyalar, katılımcıların sanal para birimini kullanarak sanal mal ve hizmet alıp satmasına olanak tanır. Bu nedenle sanal dünya işlemleri büyük miktarda gelir getirmektedir. OECD ve G20 ülkelerinin tavsiyelerini benimseyen ülkelerde konuyla ilgili vergi düzenlemeleri yapılmaya başlanmıştır. Çalışmanın amacı, inanılmaz sayıda kullanıcının sanal oyun dünyalarında vakit geçirmesinden kaynaklanan vergilendirme sorunlarını tartışmaktır. Çalışmada Türk ve ABD vergi mevzuatları incelenmiştir. Çalışma, sanal dünyaların gerçek dünyaya yaklaştığını, meta-evrene doğru bir geçiş olduğunu, insanların bu ortamlarda gelir elde ettiğini ve bu gelirlerin vergilendirilmesinde ülkeler arasında farklılıklar olduğunu göstermektedir.

Keywords

Metaverse, Sanal Dünyalar, Sanal Oyun Dünyaları, Sanal Değerlerin Vergilendirilmesi, Second-Life

Taxation in Virtual Worlds: Analysis Under United States of America and Turkish Tax Regulations

Abstract

In today's day and age, there is a new world comprised of novel terms like virtual reality, virtual environment or virtual worlds. Virtual worlds allow participants to buy and sell virtual goods and services using virtual currency. Therefore, virtual world transactions bring large amounts of income. In countries that have adopted the recommendations of OECD and G20 countries, tax regulations have begun to be made on the subject. The study aims to discuss the taxation problems arising due to the incredible number of users spending time in virtual game worlds. In the study, Turkish and US tax regulations were examined. The study shows that virtual worlds are getting closer to the real world, there is a transition towards the meta-universe, people earn income in these environments, and there are differences between countries in the taxation of these incomes.

Keywords

Virtual Worlds, Virtual Game Worlds, Taxation of Virtual Values, Second Life, Metaverse

References

• Alrayes, A. & A. Sutcliffe (2011), “Students’ attitudes in a virtual environment (SecondLife)”, Journal of Virtual Worlds Research, 4(1), 1-17.
• Berke, D. et al. (2021), “Proliferation of NFT transactions raises numerous US tax questions”, The Contemporary Tax Journal, 10(2), 17-23.
• Bray, D. & B. Konsynski (2006), “Virtual worlds, virtual economies, virtual institutions”, Virtual Worlds and New Realities Conference at Emory University, Atlanta, Georgia, <https://ssrn.com/abstract=962501>, 26.03.2022.
• Bray, D. & B.R. Konsynski (2007), “Virtual worlds: opportunities for multi-disciplinary research”, Development Economics: Microeconomic Issues in Developing Economies eJournal, 38(4), 1-18.
• Brooks, M. (2022), Will I have to pay taxes in the Metaverse?, <https://coinledger.io/blog/metaverse-taxes>, 01.04.2022.
• Chung, S. (2008), “Real taxation of virtual commerce”, Virginia Tax Review, 28(3), 733-778.
• Cole, G. (2021), Real money (and real tax consequences) in the virtual world - Wacky Tax Wednesday, <https://www.avalara.com/blog/en/north-america/2021/07/real-money-and-real-tax-consequences-in-the-virtual-world-wacky-tax-wednesday.html>, 14.07.2021.
• Cole, G. (2022), “Taxation of the metaverse is coming”, Accounting WEB, 26.01.2022.
• Cooper, C. (2021), “Big business, the growth of virtual economies”, INTHEBLACK Digital Magazine, 01.07.2021.
• Gabaie, J. (2020), Taxation on video game virtual currency, <https://www.reliabletaxattorney.com/taxation-on-video-game-virtual-currency>, 17.02.2020.
• Gedik, G. (2020), “Beps Eylem Planları Kapsamında Türk Vergi Mevzuatında Yapılan Değişiklikler”, NKÜ Hukuk Fakültesi Dergisi, (2), 27-48.
• Gemalmaz, H.B. (2019), Sanal Mülkiyet, <https://hfsa-sempozyum.com/wp-content/uploads/2019/02/HFSA23-Gemalmaz.pdf>, 10.02.2019.
• Greener, R. (2022), Second Life storefront user traffic jumps 35 percent in 2021, <https://www.xrtoday.com/virtual-reality/second-life-user-traffic-jumps-35-percent-in-2021/#:~:text=As%20of%202021%2C%20Second%20Life,active%20users%20on%20its%20platform>, 12.01.2021.
• Haenlein, M. & A. Kaplan (2020), “Rulers of the world, unite! The challenges and opportunities of artificial intelligence”, Business Horizons, 63, 37-50.
• Hagerty, P. (2012), “The metaverse pioneers and the collonisation of OpenSimulator”, Metaverse Creativity (new title: Virtual Creativity), (2)1, 97-114.
• Hall, S.B. & M.B. Lentz (2021), What play-to-earn gaming can tell us about the future of the digital economy - and the metaverse, <https://www.weforum.org/agenda/2021/11/what-play-to-earn-games-mean-for-the-economy-and-metaverse/>, 22.11.2021.
• Kaya, S.B. (2022), “Sanal arazi satışlarına vergi geliyor”, Marketing Türkiye, 04.03. 2022.
• Kemmerer, D. (2022), Will I have to pay taxes in the Metaverse?, <https://cryptotrader.tax/blog/metaverse-taxes>, 01.03.2022.
• Kılınç Hukuk&Danışmanlık (2021), Kripto Paraların Vergilendirilmesi, <https://kilinclaw.com.tr/kripto-paralarin-vergilendirilmesi>, 09.08.2021.
• Lederman, L. (2007), Stranger than fiction: taxing virtual worlds, <https://papers.ssrn.com/sol3/papers.cfm?abstract_id=969984>, 18.10.2015.
• Luther, M. & F.S. Zawodsky (2021), Is the VAT system fit for a virtual world?, <http://kluwertaxblog.com/2021/04/30/is-the-vat-system-fit-for-a-virtual-world/>, 30.04.2021.
• Nazir, M. & C.S.M. Lui (2016), “A Brief History of Virtual Economy”, Journal of Virtual Worlds Research, 9(1), 1-23.
• OECD (2020), “Tax Challenges Arising from Digitalisation - report on pillar one blueprint”, Report, OECD/G20 Base Erosion and Profit Shifting Project.
• PwC (2022), Pwc’s Global Entertainment & Media Outlook 2022-2026, <https://www.pwc.com/gx/en/industries/tmt/media/outlook.html>, 19.08.2022.
• Rumbles, W. (2011), “Theft in the digital: can you steal virtual property?”, Canterbury Law Review, (17), 354-374.
• Switzer, R.V. & S.J. Switzer (2014), “Taxation of virtual world economies: a review of the current status”, Journal of Virtual Worlds Research, (7)1, 1-10.
• Orkunoğlu-Şahin, I.F. & T.E. Çiftçi (2022), “Metaverse’de gerçekleştirilen işlemlerin vergilendirilmesi”, Fiscaoeconomia, 6(2), 677-698.
• WEPC (2022), Video game industry statistics, trends and data in 2022, <https://www.wepc.com/news/video-game-statistics/>, 18.01.2022.
• Yıldırım, A.B. (2021), Sanal mülkiyetten doğan hukuki sorunlar, <https://www.aylinbelizyildirim.av.tr/blog/sanal-mulkiyetten-dogan-hukuki-sorunlar>, 06.07.2021.
• Yüce, M. (2021), Kripto paraya vergi gelecek mi?, <https://kriterdergi.com/ekonomi/kripto-paraya-vergi-gelecek-mi>, 01.09.2021.