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Metaverse’de Gerçekleştirilen İşlemlerin Vergilendirilmesi

Yıl 2022, Cilt: 6 Sayı: 2, 677 - 698, 28.05.2022
https://doi.org/10.25295/fsecon.1104368

Öz

2003’te “Second Life” bilgisayar oyunu, internet tabanlı dijital ortamda kullanıcıların avatarları ile gezerek, diğer kullanıcılarla etkileşimde bulunmalarına ve günlük yaşamda imkânlarının olmadığı faaliyetleri dijital dünyada yapabilmelerini sağlamıştır. Bu oyunla kullanıcılar ikinci bir yaşama sahip hissederek arsa alım satımı, dijital eser satışı gibi birçok faaliyette bulunmuşlardır. Nitekim günümüzde Metaverse’de tablo satışı ve NFT satışları ile özellikle moda sektör temsilcilerinin yoğun ilgisi ile kullanıcıların avatarlarını giydirmelerine yönelik dijital satışlar yapılmakta ve bu tür uygulamaların artacağı tahmin edilmektedir. Second Life, Mart 2022 itibariyle kullanıcılarına vergi uygulamasını şart koşan ilk “Metaverse” platformu olmuştur. Bunu takiben diğer internet tabanlı hizmet sağlayıcılar aracılığıyla dijital ortamda gerçekleştirilen ve henüz vergiye tabi olmayan birçok faaliyetin ilerleyen süreçte vergi kapsamına alınması gerektiği düşünülmektedir. Dolayısıyla çalışmada Metaverse benzeri platformlarda gerçekleştirilen dijital faaliyetlerin vergilendirilme kapsamına alınmasına yönelik olarak getirilebilecek vergisel düzenleme önerilerine değinilmektedir.

Kaynakça

  • Buchholz, K. (2022). Where the World Regulates Cryptocurrency, Mar 18, https://www.statista.com/chart/27069/cryptocurrency-regulation-world-map/#:~:text=Rules%20like%20having%20to%20register,the%20blockchain%20in%20early%202021.
  • Chohan, U., W. (2021). Non-Fungible Tokens: Blockchains, Scarcity, and Value 24 th March, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3822743, p.1-14.
  • Coinmarketcap (2022). Today's Cryptocurrency Prices by Market Cap, https://coinmarketcap.com/?page=99, 05.04.2022.
  • Cointaxlist (2022). Nomad List top European countries that are crypto tax friendly, https://cointaxlist.com/blog/nomad-list-top-european-countries-that-are-crypto-tax-friendly, 15.03.2022.
  • Divly (2022). Guide to Declaring Crypto Taxes in Sweden, https://divly.com/en/guides/sweden#second, 07.04.2022.
  • Dolar.net (2020). Hangi Kripto Para Hangi Ülkenin?, https://dolar.net/haberler/blog/hangi-kripto-para-hangi-ulkenin/20821, 03.10.2020.
  • Dowling, M. (2020). Is Non-fungible Token Pricing Driven by Cryptocurrencies?, Finance Research Letters, Volume 44, January, p.1-6.
  • EuropeanBusinessreview (2021). Do You Have to Pay Taxes on Cryptocurrency in Europe?, March 21, https://www.europeanbusinessreview.com/do-you-have-to-pay-taxes-on-cryptocurrency-in-europe/
  • Gelir İdaresi Başkanlığı (GİB) (2020). Dijital Hizmet Vergisi Uygulama Genel Tebliği, https://www.gib.gov.tr/dijital-hizmet-vergisi-uygulama-genel-tebligi-0.
  • Gilbert, S. (2022). Crypto, Web3, and the Metaverse, University of Cambridge, POLICY BRIEF March, https://www.bennettinstitute.cam.ac.uk/publications/crypto-web3-metaverse/, 1-17, 10.
  • Kılavuz, Z., ve Günsel B. (2021). Kripto Paralar ve Vergilendirilmesine İlişkin Değerlendirmeler, https://www.bts-legal.com/publication-detail/Kripto%20Paralar%20ve%20Vergilendirilmesine%20%C4%B0li%C5%9Fkin%20De%C4%9Ferlendirmeler, 13.04.2021.
  • Küpeli, C. (2021). Bir Yıllık Geçmişiyle Dijital Hizmet Vergisi, https://kpmgvergi.com/blog/bir-yillik-gecmisiyle-dijital-hizmet-vergisi/170, 03.04.2022.
  • Lerer, M. (2019). The Taxation of Cryptocurrency, https://www.proquest.com/openview/362bd6a3dcec73769e691531688dd908/1?pq-origsite=gscholar&cbl=41798, The CPA Journal, January, 40-43.
  • McQuaid, D. (2022). India to Introduce a 30% Crypto Tax and CBDC by 2023, https://currency.com/india-to-introduce-a-30-crypto-tax-on-cryptos-and-cbdc-by-2023, 01.02.2022.
  • Organisation for Economic Co-operation and Development (OECD) (2020). Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues, https://www.oecd.org/tax/tax-policy/flyer-taxing-virtual-currencies-an-overview-of-tax-treatments-and-emerging-tax-policy-issues.pdf,1-2, 12.10.2020.
  • Organisation for Economic Co-operation and Development (OECD) (2021). Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors, February, https://www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-february-2021.pdf, 3-62.
  • Osborne, C. (2018). Taxation of Cryptocurrencie in Europe, https://www.osborneclarke.com/insights/ taxation-of-cryptocurrencies-in-europe, 17.09.2018.
  • Resmigazete.gov.tr (RG) (2022). 318 Seri No’lu Gelir Vergisi Genel Tebliği, https://www.resmigazete.gov.tr/eskiler/2022/01/20220112-4.htm
  • Solodan, K. (2019). Legal Regulation Of Cryptocurrency Taxation In European Countries, European Journal of Law and Public Administration, Volume 6, Issue 1, pp. 64 - 74 https://doi.org/10.18662/eljpa/64, 4-74.
  • Sortter (2022). Crypto Tax in Europe: How Much Do You Have to Pay in Each Country, https://sortter.com/blog/article/crypto-tax/, 24.07.2022.
  • The Law Library of Congress (Loc) (2021). Regulation of Cryptocurrency Around the World: November Update, November 2021, https://tile.loc.gov/storage-services/service/ll/llglrd/2021687419/2021687419.pdf, p.1-64.
  • Thiemann, A. (2021). Cryptocurrencies: An Empirical View from a Tax Perspective, Cryptocurrencies: An empirical view from a tax perspective European Commiion Tecnical Report, 1-29.
  • Ulyanava Katsiaryna (2018). Legal Regulation of the Crypto-Currency Taxation, Legal Studies, 1(1), https://centerprode.com/ojls/ojls0101/coas.ojls.0101.01001u.pdf, 1-8.

Taxation of Transactions Performed in Metaverse

Yıl 2022, Cilt: 6 Sayı: 2, 677 - 698, 28.05.2022
https://doi.org/10.25295/fsecon.1104368

Öz

In 2003, the computer game "Second Life" enabled users to interact with other users in the internet-based digital environment, by browsing with their avatars, and to perform activities in the digital world that they cannot afford in daily life. With this game, users felt like they had a second life and engaged in many activities such as buying and selling land and selling digital artifacts. As a matter of fact, today, with the intense interest of the fashion sector representatives, digital sales are made for the users to dress their avatars, and it is expected that such applications will increase. As of March 2022, Second Life became the first “Metaverse” platform to impose a tax on its users. Following this, it is thought that many activities carried out in the digital environment through other internet-based service providers and which are not yet subject to tax should be included in the scope of tax in the future. Therefore, in the study, tax regulation proposals that can be brought to include digital activities carried out on metaverse-like platforms within the scope of taxation are mentioned.

Kaynakça

  • Buchholz, K. (2022). Where the World Regulates Cryptocurrency, Mar 18, https://www.statista.com/chart/27069/cryptocurrency-regulation-world-map/#:~:text=Rules%20like%20having%20to%20register,the%20blockchain%20in%20early%202021.
  • Chohan, U., W. (2021). Non-Fungible Tokens: Blockchains, Scarcity, and Value 24 th March, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3822743, p.1-14.
  • Coinmarketcap (2022). Today's Cryptocurrency Prices by Market Cap, https://coinmarketcap.com/?page=99, 05.04.2022.
  • Cointaxlist (2022). Nomad List top European countries that are crypto tax friendly, https://cointaxlist.com/blog/nomad-list-top-european-countries-that-are-crypto-tax-friendly, 15.03.2022.
  • Divly (2022). Guide to Declaring Crypto Taxes in Sweden, https://divly.com/en/guides/sweden#second, 07.04.2022.
  • Dolar.net (2020). Hangi Kripto Para Hangi Ülkenin?, https://dolar.net/haberler/blog/hangi-kripto-para-hangi-ulkenin/20821, 03.10.2020.
  • Dowling, M. (2020). Is Non-fungible Token Pricing Driven by Cryptocurrencies?, Finance Research Letters, Volume 44, January, p.1-6.
  • EuropeanBusinessreview (2021). Do You Have to Pay Taxes on Cryptocurrency in Europe?, March 21, https://www.europeanbusinessreview.com/do-you-have-to-pay-taxes-on-cryptocurrency-in-europe/
  • Gelir İdaresi Başkanlığı (GİB) (2020). Dijital Hizmet Vergisi Uygulama Genel Tebliği, https://www.gib.gov.tr/dijital-hizmet-vergisi-uygulama-genel-tebligi-0.
  • Gilbert, S. (2022). Crypto, Web3, and the Metaverse, University of Cambridge, POLICY BRIEF March, https://www.bennettinstitute.cam.ac.uk/publications/crypto-web3-metaverse/, 1-17, 10.
  • Kılavuz, Z., ve Günsel B. (2021). Kripto Paralar ve Vergilendirilmesine İlişkin Değerlendirmeler, https://www.bts-legal.com/publication-detail/Kripto%20Paralar%20ve%20Vergilendirilmesine%20%C4%B0li%C5%9Fkin%20De%C4%9Ferlendirmeler, 13.04.2021.
  • Küpeli, C. (2021). Bir Yıllık Geçmişiyle Dijital Hizmet Vergisi, https://kpmgvergi.com/blog/bir-yillik-gecmisiyle-dijital-hizmet-vergisi/170, 03.04.2022.
  • Lerer, M. (2019). The Taxation of Cryptocurrency, https://www.proquest.com/openview/362bd6a3dcec73769e691531688dd908/1?pq-origsite=gscholar&cbl=41798, The CPA Journal, January, 40-43.
  • McQuaid, D. (2022). India to Introduce a 30% Crypto Tax and CBDC by 2023, https://currency.com/india-to-introduce-a-30-crypto-tax-on-cryptos-and-cbdc-by-2023, 01.02.2022.
  • Organisation for Economic Co-operation and Development (OECD) (2020). Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues, https://www.oecd.org/tax/tax-policy/flyer-taxing-virtual-currencies-an-overview-of-tax-treatments-and-emerging-tax-policy-issues.pdf,1-2, 12.10.2020.
  • Organisation for Economic Co-operation and Development (OECD) (2021). Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors, February, https://www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-february-2021.pdf, 3-62.
  • Osborne, C. (2018). Taxation of Cryptocurrencie in Europe, https://www.osborneclarke.com/insights/ taxation-of-cryptocurrencies-in-europe, 17.09.2018.
  • Resmigazete.gov.tr (RG) (2022). 318 Seri No’lu Gelir Vergisi Genel Tebliği, https://www.resmigazete.gov.tr/eskiler/2022/01/20220112-4.htm
  • Solodan, K. (2019). Legal Regulation Of Cryptocurrency Taxation In European Countries, European Journal of Law and Public Administration, Volume 6, Issue 1, pp. 64 - 74 https://doi.org/10.18662/eljpa/64, 4-74.
  • Sortter (2022). Crypto Tax in Europe: How Much Do You Have to Pay in Each Country, https://sortter.com/blog/article/crypto-tax/, 24.07.2022.
  • The Law Library of Congress (Loc) (2021). Regulation of Cryptocurrency Around the World: November Update, November 2021, https://tile.loc.gov/storage-services/service/ll/llglrd/2021687419/2021687419.pdf, p.1-64.
  • Thiemann, A. (2021). Cryptocurrencies: An Empirical View from a Tax Perspective, Cryptocurrencies: An empirical view from a tax perspective European Commiion Tecnical Report, 1-29.
  • Ulyanava Katsiaryna (2018). Legal Regulation of the Crypto-Currency Taxation, Legal Studies, 1(1), https://centerprode.com/ojls/ojls0101/coas.ojls.0101.01001u.pdf, 1-8.
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Işıl Fulya Orkunoğlu Şahin 0000-0002-7238-1215

Taha Emre Çiftçi 0000-0002-6548-9017

Yayımlanma Tarihi 28 Mayıs 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 6 Sayı: 2

Kaynak Göster

APA Orkunoğlu Şahin, I. F., & Çiftçi, T. E. (2022). Metaverse’de Gerçekleştirilen İşlemlerin Vergilendirilmesi. Fiscaoeconomia, 6(2), 677-698. https://doi.org/10.25295/fsecon.1104368

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