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DİJİTAL HİZMET VERGİSİNİN DÜNYADAKİ UYGULAMALARI VE TÜRKİYE İLE KARŞILAŞTIRMALI ANALİZİ

Year 2020, Volume: 4 Issue: 7, 73 - 86, 28.02.2020
https://doi.org/10.30520/tjsosci.665390

Abstract

Bilgi ve İletişim Teknolojileri (BİT)’nin hızla gelişmesi ile birlikte mal ve hizmet sunumundaki çeşitlilik de artmıştır. Bunun yanı sıra zaman ve mekân kavramı değişime uğrayarak sanal ve reel dilemmasını ortaya çıkarmıştır. Söz konusu bu durum ekonomi üzerinde de etkide bulunmuştur. Nitekim teknolojik ilerlemedeki bu hızlı dönüşüm dijital ekonomi diye bir kavramı önümüze çıkarmıştır.
Devletler dijitalleşme ile birlikte artan dijital hizmet sunumunun vergilendirilmesine yönelik çözümler üretmeye çalışmaktadır. Fakat dijitalleşme küresel düzeyde bir durum ortaya çıkardığından dolayı söz konusu bu hizmetleri sunanların vergilendirilmesi sadece bir ülkenin sorunu değil küresel düzeyde çözüm üretilmesi gereken durumlardan biri olarak karşımıza çıkmaktadır.
Çalışmada, Ekonomik Kalkınma ve İşbirliği Örgütü (OECD) ve Avrupa Birliği’nin bu duruma yönelik çalışmalarına değinilmekte ve bunun sonucunda dijital hizmet vergisi uygulamaya başlayan örnek ülkelerin uygulamaları incelenmektedir. Bu örnekler ışığındaki Türkiye’de uygulanmaya başlayan dijital hizmet vergisi ile kıyaslaması yapılmaktadır. Netice itibariyle uygulamalar arasında farklılıkların olduğu, Türkiye’deki dijital hizmet vergisi oranının yüksek olduğu tespit edilmiş ve bu farklılıkların azaltılmasına yönelik öneriler yapılmıştır.

References

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  • Council of the European Union (2017). Council conclusions on 'Responding to the challenges of taxation of profits of the digital economy. 20 November 2017. Brussels. https://www.consilium.europa.eu/media/37181/council-conclusions-on-digital-taxation-nov-2017.pdf (Erişim Tarihi: 12.12.2019).
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  • OECD (2017). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris: OECD Publishing.
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  • European Comission (2018). Fair Taxation of Digital Economy. https://ec.europa.eu/taxation_customs/sites/taxation/files/proposal_significant_digital_presence_21032018_en.pdf (Erişim Tarihi: 14.12.2019).
  • EY(2019). Italy’s unilateral Digital Tax Services. https://www.ey.com/Publication/vwLUAssets/. Italys_unilateral_Digital_Services_Tax_advances/$FILE/2019G_005060-19Gbl_Indirect_Italy%20 %20unilateral%20Digital%20Services%20Tax%20advances.pdf (Erişim Tarihi: 17.12.2019).
  • Gazetta Ufficiale (2018). Law No. 145/2018. 31 December. https://www.altalex.com/documents/leggi/2019/01/02/legge-di-bilancio-2019-il-testo-pubblicato-in-gazzetta (19.12.2019).
  • Journal Officiel De La République Française (24 Temmuz 2019). https://www.legifrance.gouv.fr/affichLoiPubliee.do?type=general&idDocument=JORFDOLE000038203221 (Erişim Tarihi: 15.12.2019).
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  • Öz, E. & Kara, M. C. (2016). Dijital Vergilendirmeye Küresel Bir Bakış, Vergi Dünyası, Yıl: 36, Sayı: 424, ss: 30-37, Aralık.
  • Pwc (2019). Italy’s 2019 budget law introduces a digital service tax. Tax Insights from International Tax Services. 19 February 2019. https://www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-italy-2019-budget-law-introduces-a-digital-service-tax.pdf Erişim Tarihi: 11.11.2019.
  • UNCTAD (2019), Digital Economy Report 2019: Value Creation and Capture: Implications for Developing Countries, UN, New York, https://doi.org/10.18356/c7dc937a-en.
  • Yüce, M & Akbulut, N. (2018). BEPS Eylem Planı Kapsamında Dijital Ekonominin Vergilendirilmesine İlişkin Alınan Önlemler, Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi, 68: 105-123.
  • 7194 sayılı Dijital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Hakkında Kanun
Year 2020, Volume: 4 Issue: 7, 73 - 86, 28.02.2020
https://doi.org/10.30520/tjsosci.665390

Abstract

References

  • Barefoot, K., Curtis, D., Jolliff, W., Nicholson, JR. & Omohundro, R. (2018). Defining and measuring the digital economy. Working paper. Bureau of Economic Analysis, United States Department of Commerce, Washington, DC. Available at: https://www.bea.gov/system/files/papers/WP2018-4.pdf. Erişim Tarihi: 11.12.2019
  • Brynjolfsson E. & Kahin, B, eds. (2002). Understanding the Digital Economy. Massachusetts Institute of Technology, Cambridge, MA.
  • Brennen, S. & Kreiss, D. (2014). Digitalization and digitization. Culture Digitally, 8. Available at: http://culturedigitally. org/2014/09/digitalization-and-digitization/ Erişim Tarihi: 11.12.2019.
  • Council of the European Union (2017). Council conclusions on 'Responding to the challenges of taxation of profits of the digital economy. 20 November 2017. Brussels. https://www.consilium.europa.eu/media/37181/council-conclusions-on-digital-taxation-nov-2017.pdf (Erişim Tarihi: 12.12.2019).
  • OECD (2012). OECD Internet Economy Outlook 2012. Paris: OECD Publishing.
  • OECD (2013). Building Blocks for Smart Networks, OECD Digital Economy Papers, No. 215, Paris: OECD Publishing, DOI: https://doi.org/10.1787/5k4dkhvnzv35-en OECD (2015a). Digital Economy Outlook 2015, Paris: OECD Publishing. DOI: http://dx.doi.org./10.1787/9789264232440-en.
  • OECD (2015b). Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, Paris: OECD Publishing.
  • OECD (2017). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris: OECD Publishing.
  • OECD (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264293083-en.
  • OECD (2019a). Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD Publishing.
  • OECD (2019b). Addressing the Tax Challenges of the Digitalisation of the Economy-Public Consultation Document, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD Publishing.
  • European Comission (2017a). Tallinn Digital Summit. 29 September. Tallinn: Estonia.
  • European Comission (2017b). European Council Conclusions. 19-20/10/2017. https://www.consilium.europa.eu/media/31263/19-euco-final-conclusions-en.pdf (Erişim Tarihi: 12.12.2019).
  • European Comission (2018). Fair Taxation of Digital Economy. https://ec.europa.eu/taxation_customs/sites/taxation/files/proposal_significant_digital_presence_21032018_en.pdf (Erişim Tarihi: 14.12.2019).
  • EY(2019). Italy’s unilateral Digital Tax Services. https://www.ey.com/Publication/vwLUAssets/. Italys_unilateral_Digital_Services_Tax_advances/$FILE/2019G_005060-19Gbl_Indirect_Italy%20 %20unilateral%20Digital%20Services%20Tax%20advances.pdf (Erişim Tarihi: 17.12.2019).
  • Gazetta Ufficiale (2018). Law No. 145/2018. 31 December. https://www.altalex.com/documents/leggi/2019/01/02/legge-di-bilancio-2019-il-testo-pubblicato-in-gazzetta (19.12.2019).
  • Journal Officiel De La République Française (24 Temmuz 2019). https://www.legifrance.gouv.fr/affichLoiPubliee.do?type=general&idDocument=JORFDOLE000038203221 (Erişim Tarihi: 15.12.2019).
  • Journal Officiel De La République Française (25 Temmuz 2019). https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000038811588 Erişim Tarihi: 14.12.2019).
  • Öz, E. & Kara, M. C. (2016). Dijital Vergilendirmeye Küresel Bir Bakış, Vergi Dünyası, Yıl: 36, Sayı: 424, ss: 30-37, Aralık.
  • Pwc (2019). Italy’s 2019 budget law introduces a digital service tax. Tax Insights from International Tax Services. 19 February 2019. https://www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-italy-2019-budget-law-introduces-a-digital-service-tax.pdf Erişim Tarihi: 11.11.2019.
  • UNCTAD (2019), Digital Economy Report 2019: Value Creation and Capture: Implications for Developing Countries, UN, New York, https://doi.org/10.18356/c7dc937a-en.
  • Yüce, M & Akbulut, N. (2018). BEPS Eylem Planı Kapsamında Dijital Ekonominin Vergilendirilmesine İlişkin Alınan Önlemler, Akademik Bakış Uluslararası Hakemli Sosyal Bilimler Dergisi, 68: 105-123.
  • 7194 sayılı Dijital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Hakkında Kanun
There are 23 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Habip Demirhan

Publication Date February 28, 2020
Published in Issue Year 2020 Volume: 4 Issue: 7

Cite

APA Demirhan, H. (2020). DİJİTAL HİZMET VERGİSİNİN DÜNYADAKİ UYGULAMALARI VE TÜRKİYE İLE KARŞILAŞTIRMALI ANALİZİ. The Journal of Social Science, 4(7), 73-86. https://doi.org/10.30520/tjsosci.665390