@article{article_1770478, title={A new paradigm of the digital age: Digital nomads and their taxation}, journal={Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi}, volume={15}, pages={1393–1411}, year={2025}, DOI={10.30783/nevsosbilen.1770478}, author={Avcı, Orçun and Dirican, Hüseyin}, keywords={Dijitalleşme, Dijital Göçebeler, Bilgi Teknolojileri, Yapay Zekâ}, abstract={The development of digitalization and computer technology has enabled all tasks and operations to be carried out online, thereby increasing labor mobility. In this context, digital nomadism has emerged as an alternative to traditional working conditions, offering new workspaces and employment opportunities. Digital nomads are individuals who make advanced use of technological tools such as information technology, artificial intelligence, and cloud computing, and generate income through these areas. In this regard, it is of great importance both to ensure the taxation of the income they earn and to attract them to the country through appropriate tax regime policies. Within this scope, the aim of the study is to evaluate the taxation principles of digital nomads, who are the new actors of the digital world, as well as the regulations implemented in Türkiye. For this purpose, the document analysis method, one of the qualitative research techniques, was used in the study. The study examined digital nomad visa practices, which are the most important policy tools developed to encourage digital nomads both globally and in Türkiye. As a result of the study, it was concluded that the current visa program in Türkiye needs to be improved. Accordingly, the study presents recommendations aimed at enhancing the existing visa program, which constitutes the original contribution of this research.}, number={3}, publisher={Nevşehir Hacı Bektaş Veli Üniversitesi}