Dijitalleşen Ekonomide Vergilendirme

Year 2022, , 56 - 64, 28.12.2022

Zeynep Höbel

https://doi.org/10.57205/yenifikirjournal.1137427

Abstract

Teknolojik ilerlemeyle birlikte hızlanan küreselleşme, yaşamsal alanda topyekün bir değişimin kapılarını aralamıştır. Bu aralamanın sosyal, kültürel, politik, diplomatik ve ekonomik alanlar başta olmak üzere bir çok alana yansımaları mevcuttur. Değişimin ekonomik alandaki yansımasının teoride karşılığı ise, dijitalin ve ekonominin aynı çatı altında buluştuğu “dijital ekonomi” kavramı olarak ifade edilebilir. Kavramın ilk olarak Japonya’da 1990'lı yıllarda yaşanan durgunluk döneminde Japon bilim insanları tarafından kullanıldığı, sonrasında ise Don Tapscott tarafından 1995 yılında çıkarılan Dijital Ekonomi kitabıyla batı dünyasına kazandırıldığı söylenebilir.
Dijital ekonomi Bilgi ve iletişim teknolojisi (BİT) öncülüğünde, küresel ekonomik faaliyetlerin genelidir. Dolayısıyla dijital gelişmişliğin bir unsuru olarak dijital ekonomi, dijital dönüşüme adapte olamamış birey ve ülkelere kıyasla, adapte olmuş birey ve ülkeler için eşit fırsatları sunmamaktadır. Haliyle mevcut ekonomik sistemdeki sorunlara ilaveten dijital ekonomik sisteme geçişte sistemden kaynaklı yeni sorunlar da ortaya çıkmıştır. Dijital ekonomik sistemde yaşanan bu sorunların başlıcası vergilendirme alanında yaşanmaktadır. Ekonomin dijitalleşmesi her ne kadar hizmete ve ürüne kolay, hızlı ve ucuz erişimi mümkün kılsa da; uluslararası vergilemede belirsizliğe ve haksız rekabete yol açabilecek bir takım olumsuzluklara da açıktır. Dijital ekonomide vergilendirmede olası olumsuz yansımaların önüne geçebilmek adına, uluslararası alanda adil bir temele oturtulmuş küresel bir vergi reformuna ihtiyaç bulunmaktadır. Söz konusu ihtiyaca yönelik olarak ise günümüzde OECD başta olmak üzere bazı uluslararası kuruluşlar, dijital ekonomide değerin nasıl tanımlanması ve vergilendirilmesi gerektiğine ilişkin fikir birliği oluşturma gayreti içeresinde çalışmalar yürütmektedir.
Çalışmada dijital ekonomiye ilişkin genel bir bilgilendirme yapılarak, uluslararası kuruluşların bu kapsamda yapmış oldukları uygulamalar hakkında bilgi verilmiştir. Çalışmanın ilerleyen bölümlerinde ise dijital ekonomide vergilendirme ülke uygulamaları örneğinde güncel haliyle özetlenerek, ulusal ve küresel kapsamda dijital ekonomide adil ve uygulanabilir politika önerileri geliştirilmeye çalışılmıştır.

Keywords

Dijital Ekonomi, Vergi, OECD

Taxation In Digitalized Economy

Abstract

Globalization accelerating with technological progress, has opened the doors of a total change in the vital area. This gap has reflections in many fields, especially in social, cultural, political, diplomatic and economic fields. The theoretical equivalent of the reflection of change in the economic field can be expressed as the concept of "digital economy", where digital and economy meet under the same roof. It can be said that the concept was first used by Japanese scientists during the recession in the 1990s in Japan, and then it was brought to the western world with the Digital Economy book published by Don Tapscott in 1995.
The digital economy is the global economic activity led by Information and Communication Technology (ICT). Therefore, as an element of digital development, the digital economy does not offer equal opportunities for individuals and countries that have adapted compared to individuals and countries that have not adapted to digital transformation. Naturally, in addition to the problems in the current economic system, new problems arising from the system have emerged in the transition to the digital economic system. The main of these problems in the digital economic system is experienced in the field of taxation. Although the digitalization of the economy enables easy, fast and cheap access to services and products; It is also open to some negativities that may lead to uncertainty and unfair competition in international taxation. In order to prevent possible negative reflections in taxation in the digital economy, there is a need for a global tax reform on a fair basis in the international arena. To meet this need, some international organizations, especially the OECD, are working to create a consensus on how value should be defined and taxed in the digital economy.
In the study, a general information about the digital economy was given and information was given about the practices of international organizations in this context. In the following parts of the study, taxation in the digital economy has been summarized in its current form in the example of country practices, and it has been tried to develop fair and applicable policy proposals in the digital economy in the national and global context.

Keywords

Digital Economy, Tax, OECD

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