TAXATION OF DIGITAL SERVICES: EXAMPLES FROM THE WORLD AND TURKEY

Yıl 2022, Cilt: 3 Sayı: 2, 1 - 15, 16.06.2022

Ezgi Eyidoğan Oğuz Demir

https://doi.org/10.5281/zenodo.6652141

Öz

During the period of the industrial revolution from the 18th century to today, many changes have been experienced in human life, especially with the developing structure of the internet, the borders have disappeared and many products and services have been provided via electronic media. Due to the increase in digital services, e-commerce and sales practices have also developed and people have started to realize most of their traditional habits in electronic environment in a much shorter time and with less cost. Therefore, the power of digital economy has increased and countries have started to take measures to prevent unfair gain and competition in digital economy. Tax is also one of the most important measures. The studies on this issue started with the conferences and action plans organized by the OECD and were then regulated in the local tax legislation of the countries. The subject of this study is to learn the taxation of digital services in Turkey and aimed to provide examples from around the world in this regard

Anahtar Kelimeler

Digital Economy, Digital Service, Tax

DİJİTAL HİZMETLERİN VERGİLENDİRİLMESİ: DÜNYADAN VE TÜRKİYE’DEN ÖRNEKLER

Öz

Sanayi devriminin 18. yüzyıldan günümüze gelen sürecinde insan yaşamında birçok değişiklik yaşanmış, özellikle internetin gelişen yapısıyla birlikte sınırlar ortadan kalkmış ve birçok ürün ve hizmete elektronik ortamdan ulaşım sağlanmıştır. Dijital hizmetlerin artması dolayısıyla e-ticaret ve satış uygulamaları da gelişmiş, insanlar geleneksel alışkanlıklarının birçoğunu çok daha kısa sürede ve daha az masrafla elektronik ortamda gerçekleştirmeye başlamışlardır. Bu nedenle dijital ekonominin de gücü artmış, ülkeler dijital ekonomide haksız kazanç ve rekabetin önüne geçmek adına önlemler almaya başlamışlardır. Bu önlemlerin başında da vergi hususu gelmektedir. Bu konudaki çalışmalar öncelikle OECD’nin düzenlediği konferanslar ve eylem planları ile başlamış, ardından ülkelerin yerel vergi mevzuatlarında düzenlenmiştir. Bu çalışma dijital hizmetlerin vergilendirilmesini konu edinmekte olup, Türkiye ve dünyadan bu hususta örnekler sunmayı amaçlamıştır.

Anahtar Kelimeler

Dijital Ekonomi, Dijital Hizmet, Vergi

Kaynakça

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