Öz
Kaynakça
- Referans 1 Asen, Elke, “Annouced, Proposed, and Implemented Digital Services Taxes in Europe”,www.taxfoundation.org/digital-taxes-europea-2019,Erişim Tarihi: 10 Ocak 2020
- Referans 2 Ber, Heybet, “Dijital Ekonominin Vergilendirilmesi Sorunsalına Genel Bakış”, 17 Aralık 2018, www.vergialgı, https://vergialgi.net/dijital-ekonominin-vergilendirilmesi-sorunsalina-genel-bir-bakis,Erişim Tarihi:1 Ocak 2020
- Referans 3 Deloitte Raporu, “Türkiye’de Tahmini Medya ve Reklam Yatırımları” 2019 İlk 6 Ay Raporu, Eylül,2019, http://www.rd.org.tr/Assets/uploads/90e6550c-d1cf-47ae-8725-61893b9af231.pdf
- Referans 4 Financial Times, “Countries vow to press ahead with digital taxes despite US threat”,Kasım 2019, https://www.ft.com/content/6529014c-169a-11ea-9ee4-11f260415385,Erişim Tarihi:15 Ocak 2020
- Referans 5 KDV Kanunu 9/1md,www.gib.gov.tr
- Referans 6 Natina Lacob ve Felice Simonelli, Taxing the Digital Economy,2019,s.1-16,www.ceps.eu,Erişim Tarihi:15 Ocak 2020
- Referans 7 Resmi Gazete, Kurumlar Vergisi Genel Tebliğinde Değişiklik Yapılmasına Dair Tebliğ, 15 Şubat 2019, https://www.resmigazete.gov.tr/eskiler/2019/02/20190215-6.htm,Erişim Tarihi:20 Ocak 2020
- Referans 8 Resmi Gazete, Digital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun,7 Aralık 2019, https://www.resmigazete.gov.tr/eskiler/2019/19/12/2019-1207-1.htm,Erişim Tarihi:25 Ocak
- Referans 9 TÜRMOB “Digital Hizmet Vergisi Kanunu ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun Teklifi ile İlgili ( Görüş ve Öneriler)”,s.1-107, https://www.turmob.org.tr/haberler/b0f3cbee-97d0-4aa3-84bd-529c6c68a29a/-dijital-hizmet-vergisi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisikl,ERişim Tarihi:25 Ocak 2020
Öz
Günümüzde teknolojik gelişmelerin sonucunda digital hizmet veren şirketler çok yüksek gelirler elde etmektedirler. Ancak bu şirketler çok yüksek gelirler elde etmesine rağmen ödemeleri gereken vergileri yeterince ödememekte ve bir vergi geliri kaybına yol açmaktadırlar. Bu nedenle son yıllarda bu şirketlerin vergilendirilmesi ile ilgili OECD, AB, G7, G20 ülkeleri çeşitli çalışmalar yapmış ancak, henüz ortak bir konsensüs sağlanamamıştır. Türkiye’de de “Digital Hizmet Vergisi” uygulaması 01.03.2020 tarihinde yürürlüğe girmiştir.
Bu çalışmada Digital Hizmet Vergisi ile ilgili olarak Dünya’da ve Türkiye’deki tablo analiz edilerek yorumlanmaya çalışılmıştır. Sonuç olarak, Türkiye’de uygulanacak Digital Hizmet Vergisi oranı diğer ülkelerden çok daha fazla olduğu ve digital hizmet sağlayıcılar bu vergiyi ödemediğinde digital hizmetten yararlanan tüketicilere yansıtılacak olması nedeniyle bu vergi gelecekte bir takım sorunlara yol açacaktır.
Anahtar Kelimeler
Kaynakça
- Referans 1 Asen, Elke, “Annouced, Proposed, and Implemented Digital Services Taxes in Europe”,www.taxfoundation.org/digital-taxes-europea-2019,Erişim Tarihi: 10 Ocak 2020
- Referans 2 Ber, Heybet, “Dijital Ekonominin Vergilendirilmesi Sorunsalına Genel Bakış”, 17 Aralık 2018, www.vergialgı, https://vergialgi.net/dijital-ekonominin-vergilendirilmesi-sorunsalina-genel-bir-bakis,Erişim Tarihi:1 Ocak 2020
- Referans 3 Deloitte Raporu, “Türkiye’de Tahmini Medya ve Reklam Yatırımları” 2019 İlk 6 Ay Raporu, Eylül,2019, http://www.rd.org.tr/Assets/uploads/90e6550c-d1cf-47ae-8725-61893b9af231.pdf
- Referans 4 Financial Times, “Countries vow to press ahead with digital taxes despite US threat”,Kasım 2019, https://www.ft.com/content/6529014c-169a-11ea-9ee4-11f260415385,Erişim Tarihi:15 Ocak 2020
- Referans 5 KDV Kanunu 9/1md,www.gib.gov.tr
- Referans 6 Natina Lacob ve Felice Simonelli, Taxing the Digital Economy,2019,s.1-16,www.ceps.eu,Erişim Tarihi:15 Ocak 2020
- Referans 7 Resmi Gazete, Kurumlar Vergisi Genel Tebliğinde Değişiklik Yapılmasına Dair Tebliğ, 15 Şubat 2019, https://www.resmigazete.gov.tr/eskiler/2019/02/20190215-6.htm,Erişim Tarihi:20 Ocak 2020
- Referans 8 Resmi Gazete, Digital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun,7 Aralık 2019, https://www.resmigazete.gov.tr/eskiler/2019/19/12/2019-1207-1.htm,Erişim Tarihi:25 Ocak
- Referans 9 TÜRMOB “Digital Hizmet Vergisi Kanunu ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun Teklifi ile İlgili ( Görüş ve Öneriler)”,s.1-107, https://www.turmob.org.tr/haberler/b0f3cbee-97d0-4aa3-84bd-529c6c68a29a/-dijital-hizmet-vergisi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisikl,ERişim Tarihi:25 Ocak 2020
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | Ekonomi |
| Bölüm | Cilt: 3 Sayı: 1 |
| Yazarlar | |
| Yayımlanma Tarihi | 2 Temmuz 2020 |
| Gönderilme Tarihi | 2 Haziran 2020 |
| Yayımlandığı Sayı | Yıl 2020 Cilt: 3 Sayı: 1 |
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