THE EFFECTS OF DIGITAL ECONOMY ON DEVELOPMENT OF DIGITAL TAX HAVENS

Öz

While digitalization causes evolving of global commerce, it also emerges important problems for international taxation. National tax systems are tailored for taxing traditional commerce follows these improvements a few steps behind. The digital economy that uses internet and IT infrastructures rises its share in global economy however it also causes development of new tax evasion or tax avoidance methods. Tax heavens using the same digital infrastructure transform themselves into digital tax heavens. Thus they extend their service fields and customer profiles. Therefore the solution of base erosion and profit shifting problem arising from digital tax heavens requires better international coordination and cooperation.

Anahtar Kelimeler

• Tax haven,Base Erosion,Digital Economy,International Taxation

DİJİTAL EKONOMİNİN DİJİTAL VERGİ CENNETLERİNİN GELİŞİMİNE ETKİSİ

Öz

Dijitalleşme, küresel ticaretin evrim geçirmesine yol açarken uluslararası vergilendirmede de önemli sorunlara neden olmuştur. Klasik ticareti vergilendirmeye programlı ulusal vergi sistemleri bu ilerlemeleri birkaç adım geriden takip etmektedir. İnternet ve bilgi–iletişim teknolojileri altyapısını kullanan dijital ekonomi, küresel ticaret hacmi içindeki payını artırırken aynı zamanda vergi kaçırma ya da vergiden kaçınma yöntemlerinin de gelişmesine yol açmıştır. Aynı dijital altyapıyı kullanan vergi cennetleri kendilerini dönüştürerek dijital vergi cennetleri haline gelmiştir. Bu şekilde hizmet sundukları alanları ve müşteri profillerini genişletmişlerdir. Bu nedenle dijital vergi cennetlerinin neden olduğu matrah aşınması ve kâr aktarması sorununun çözümü uluslararası koordinasyon ve işbirliğini daha gerekli hale getirmiştir.

Anahtar Kelimeler

• Vergi cenneti,Matrah aşınması,Dijital ekonomi,Uluslararası vergilendirme

Kaynakça

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