METAVERSE’DE SANAL GAYRİMENKULLERİN VERGİLENDİRİLMESİ: TÜRKİYE İÇİN SWOT ANALİZİ VE VERGİLENDİRME SENARYOLARI

Öz

Dijital bir ekonomi olan Metaverse’deki işlemler gelir yaratma kapasitesi bakımından dikkat çekmektedir. Gelir elde edilen dijital varlıkların vergilendirilememesi sanal evreni vergi cenneti haline getirdiğinden dijitalleşmeyle birlikte vergi kanunlarında yeni düzenlemelere ihtiyaç duyulmaktadır. Metaverse platformunda sıklıkla tercih edilen gayrimenkul alım satım, kiralama ve aracılık işlem gelirlerinin vergilendirilip vergilendirilmeyeceği ya da vergilendirilecekse nasıl vergilendirileceği tartışma konusu olmaktadır. Bu işlemler sonrası elde edilen gelir bir gelir unsuru olduğu için vergilendirilmesi gerekmektedir. Çalışmada SWOT analizi ve vergilendirme senaryoları yapılarak, Metaverse’de gayrimenkullerin hangi ülke vergi yasaları kapsamında, ne ölçüde ve nasıl vergilendirilmesi gerektiği üzerinde durulacaktır.

Anahtar Kelimeler

• Metaverse
• Sanal Gayrimenkul
• Dijital Gayrimenkul
• Vergilendirme
• Vergilendirme Senaryoları

THE TAXATION OF VIRTUAL REAL ESTATE IN THE METAVERSE: A SWOT ANALYSIS AND TAXATION SCENARIOS FOR TÜRKİYE

Öz

Transactions in the Metaverse, as a digital economy, are noteworthy in terms of their income-generating potential. The inability to tax income derived from digital assets has effectively turned the virtual environment into a tax haven; therefore, there is a need for new regulations in tax legislation in line with digitalization. The taxation of income arising from real estate transactions-such as buying, selling, leasing, and brokerage-frequently conducted on Metaverse platforms remains a subject of debate, particularly regarding whether and how such income should be taxed. Since the income obtained from these transactions constitutes a form of income, it should be subject to taxation. This study employs SWOT analysis and taxation scenarios to examine which countries’ tax laws should apply to Metaverse real estate, as well as the extent and manner in which such assets should be taxed.

Anahtar Kelimeler

• Metaverse
• Virtual Real Estate
• Digital Real Estate
• Taxation
• Taxation Scenarios

Kaynakça

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