Dijitalleşme Sürecinin Verginin Asli Unsurlarına Etkisi: Türkiye Özelinde Nitel Bir Araştırma

Öz

Dijitalleşme süreciyle birlikte ekonomik yapıda köklü değişimler yaşanmış ve dijitalleşen ekonomik yapıda verginin asli unsurları yeni anlam ve özellikler kazanmıştır. Bu durum geleneksel vergi kurallarına göre dijitalleşen ekonomik yapıdaki verginin asli unsurlarının belirlenmesi ve vergilendirilmesine ilişkin çeşitli zorlukları beraberinde getirmiştir. Buna karşılık verginin asli unsurları, bir kanunun vergi kanunu niteliği kazanmasının ve/veya bir yükümlülüğün vergi olarak kabul edilmesinin zorunlu unsurları olup mutlaka kanunla düzenlenmelidir. Bu nedenle geleneksel vergi kurallarının dijitalleşme sürecine uyumlaştırılabilmesi için özellikle verginin asli unsurlarının dijitalleşen ekonomide kazandığı yeni anlam ve özelliklerin dikkate alınarak yeniden düzenlenmesi gerekmektedir. Bu çalışma, dijitalleşme sürecinin verginin asli unsurlarında meydana getirdiği değişiklikleri ve bu değişikliklerin ortaya çıkardığı fırsatları, tehditleri ve sorunları tespit etmeyi amaçlamaktadır. Bu doğrultuda Türkiye’de 10 dijital vergi uzmanı ile derinlemesine yarı yapılandırılmış görüşmeler gerçekleştirilmiş ve elde edilen veriler, MAXQDA nitel analiz programı ile çözümlenmiştir. Bulgulara göre dijitalleşme süreci sırasıyla en fazla mükellef, verginin konusu, matrah, vergi sorumlusu, vergi oranı ve vergiyi doğuran olay üzerinde değişime yol açmıştır. Bu değişimlerin ülkelere vergi gelirlerini artırma fırsatı sunmasına rağmen bu değişimlere uygun düzenlemeler yapılmasında; geleneksel vergi kurallarının dijital kavram ve faaliyetleri kavrayamaması, tespit ve denetim zorluğu ile kaynak teorisinin uygulanması, karşılaşılan sorunlar olarak ön plana çıkmıştır. Bu sorunların giderilememesi halinde ise vergi kayıp ve kaçağı tehdidinin artabileceği tespit edilmiştir.

Anahtar Kelimeler

• Dijitalleşme Süreci
• Verginin Asli Unsurları
• Dijital Vergi
• Türkiye
• Nitel Araştırma.

The Impact of Digitalisation on the Fundamental Elements of Taxation: A Qualitative Research Study Specific to Türkiye

Öz

The digitalization process has brought about fundamental changes in the economic structure, and the essential elements of taxation in the digitalized economic structure have acquired new meanings and characteristics. This situation has brought with it various challenges regarding the determination and taxation of the essential elements of taxation in the digitalized economic structure according to traditional tax rules. In contrast, the essential elements of taxation are mandatory elements for a law to qualify as a tax law and/or for an obligation to be considered a tax, and they must be regulated by law. Therefore, for traditional tax rules to be adapted to the digitalization process, it is necessary to re-regulate them, considering the new meanings and characteristics that the essential elements of taxation have acquired in the digital economy. This study aims to identify the changes brought about by the digitalization process in the essential elements of taxation and the opportunities, threats, and problems that these changes have created. To this end, in-depth semi-structured interviews were conducted with 10 digital tax experts in Türkiye, and the data obtained was analyzed using the MAXQDA qualitative analysis program. According to the findings, the digitalization process has led to changes in, respectively, taxpayers, the subject of taxation, the tax base, the tax liability, the tax rate, and the taxable event. Although these changes offer countries the opportunity to increase their tax revenues, the inability of traditional tax rules to grasp digital concepts and activities, the difficulty of detection and control, and the application of the source theory have emerged as prominent problems in making appropriate regulations for these changes. It has been determined that if these problems cannot be resolved, the threat of tax loss and evasion may increase.

Anahtar Kelimeler

• Digitalization Process
• Fundamental Elements of Taxation
• Digital Tax
• Qualitative Research.
• Türkiye

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