Avrupa Komisyonunun Dijital Hizmet Vergisi Önerisinin Ekonomik Analizi

Yıl 2021, Cilt: 6 Sayı: 2, 176 - 192, 25.12.2021

Ali Çelikkaya

https://doi.org/10.30927/ijpf.940748

Cited By: 1

Öz

Avrupa Komisyonu, Avrupa Birliği üyesi ülkelerin çok uluslu dijital şirketlerin gelirlerinden adil pay alabilmelerini sağlamak amacıyla Birlik düzeyindeki gelirleri üzerinden yüzde üç oranında yeni bir vergi önermektedir. Dijital Hizmet Vergisi olarak adlandırılan bu yeni vergi konusunda Birlik düzeyinde henüz tam bir anlaşmaya varılamamıştır. Dijital Hizmet Vergisine yöneltilen en temel eleştirilerden biri ciro tipi tasarımı nedeniyle çok uluslu işletmelerin büyüme yeteneğini olumsuz etkileyeceği yönündedir. Dijital Hizmet Vergisine yöneltilen ikinci eleştiri sadece belirli dijital iş modellerini kapsamasıdır. Bu noktada özellikle ileri teknoloji şirketlerinin merkezi olan Amerika Birleşik Devletleri bu yeni verginin kendi dijital şirketlerine karşı ayırımcı olduğunu ileri sürmektedir. Dijital Hizmet Vergisine yöneltilen son bir eleştiri de nihai vergi yükünün nihai tüketiciler üzerine kalacağı yönündedir. Bu anlamda adaletsiz ve verimsiz bir vergi olarak değerlendirilmektedir. Bu çalışmanın amacı yapılan eleştiriler doğrultusunda Dijital Hizmet Vergisini ekonomik bir analize tabi tutmaktadır. Sonuçta en azından sınır ötesi dijital hizmetlerde geniş kapsamlı bir dijital hizmet vergisinin iyi bir çözüm olacağı öngörülmüştür.

Anahtar Kelimeler

Daimi İşyeri, Dijital Hizmet Vergisi, Gelir Vergisi, Tüketim Vergisi

Economic Analysis of the European Commission's Digital Service Tax Proposal

Öz

The European Commission proposes a new tax of 3% on union-level revenues to ensure that the member states of the European Union can get a fair share of the income of multinational digital companies. There is no full agreement at the Union level on this new tax, which is called the Digital Service Tax. One of the main criticisms directed to Digital Service Tax is that it will adversely affect the growth ability of multinational businesses due to the turnover type design. The second criticism is that it only covers certain digital business models. At this point, especially the United States of America, which is the center of high technology companies, claims that this new tax is discriminatory against its own digital companies. A final criticism of the Digital Service Tax is that the ultimate tax burden will fall on the final consumers. In this sense, it is considered an unfair and inefficient tax. The purpose of this study is to subject the Digital Service Tax to economic analysis in line with the criticisms made. The result was found that a comprehensive Digital Services tax would be a good solution, at least for cross-border digital services.

Anahtar Kelimeler

Permanent Establishment, Digital Service Tax, Income Tax, Consumption Tax

Kaynakça

• Altenburger, P., & Joseph, C. (2020). “How to Tax the Digital Economy? The OECD-Led Effor tto Reform the Taxation of the Digital Economy”, Diritto Tributario Internazionale E dell'UE, Aprile, 208-214.
• Amans, P. S. (2017). “Tax Challenges, Disruption and the Digital Economy, OECD, Observer, 10 March, 1-2.
• Auerbach, A., Michael P. D., Michael, K. & John, V. (2017). “Destination Based Cash Flow Taxation”, Oxford Centre for Business Taxation, WP 17/01, 1-98. Bauer, M. (2018a). “Five Questions about the Digital Services Tax to Pierre Moscovici, ECIPE Occasional Paper, 04, 1-14.
• Bauer, M. (2018b). “Digital Companies and Their Fair Share of Taxes: Myths and Misconceptions”, ECIPE Occasional Paper, 03, 1-29.
• Beebe, J. (2019). “Recent Developments on theE.U.’s Digital Tax Proposal, Baker Institute Report, 01.09.19, 1-7.
• Bilotta, N. (2020). “Beyond the DigitalTax: The Challenges of the EU’s Scramble for Technological Sovereignty, Istituto Affari Internazionali (IAI), June,1-20.
• Bunn, D. 2018). “A Summary of Criticismsof the EU DigitalTax”, Tax Foundation, Fiscal Fact, No 618, Oct, 1-7.
• Bunn, D., Elke, A. & Cristina, E. (2020). “Digital Taxation Around the World”, Tax Foundation, 1-17, https://taxfoundation.org/digital-tax/ (10.07.2020).
• Cruz, C. M. (2020). “2020 Sees a Rise in Digital Services Taxes”, International Tax Review; London, Jan 6, 1-2, https://www.ntu.org/foundation/detail/state-digital-advertising-taxes-a-new-trend-that-should-end-quickly, (11.09.2020).
• Devereux, M. P. & Vella, J. (2017). “Implications of Digitalization for International Corporate Tax Reform”, DigitalRevolutions in Public Finance, (Ed), Sanjeev, G., Michael, K., Alpa, S. & Geneviève, V., IMF, 95 vd.
• European Commission (2018a). “Proposal for a Council Directıve on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services”, Brussels, 21.3.2018 COM(2018) 148 final 2018/0073 (CNS), https://ec.europa.eu/taxation_customs/sites/taxation/files/proposal_common_system_digital_services_tax_21032018_en.pdf, (16.10.2020).
• European Commission (2018b). “Questions and Answers on a Fair and Efficient Tax System in the EU for the Digital Single Market”, https://ec.europa.eu/commission/presscorner/detail/en/MEMO_18_2141, (Tarihi: 20.01.2021)
• Faulhaber, L. V. (2019). Taxing Tech: The Future of Digital Taxation”, Virginia Tax Review, 39 (2), 145-196.
• Fuchs, C. (2018). “The Online Advertising Tax: A Digital Policy Innovation”, University of Westminster Press, London.
• Fuest, C. & Ferry, J. P. (2020). “Financing the European Union: New Context, New Responses”, Paper for presentation at the Informal Ecofin under German presidency, Berlin, 11 September, 1-24.
• Gastaldi, F. & Alberto, Z. (2019). “The Digital Services Tax: EU Harmonisation and Unilateral Measures”, 1, Banca d’Italia Workshop on Public Finance Rome, 20-22 March, 1-3.
• Geringer, S. (2020). “National Digital Taxes – Lessons from Europe”, South African Journal of Accounting Research, 1-9
• Gelir İdaresi Başkanlığı (2016). Gelir ve Servet Üzerinden Alınan Vergilere İlişkin Model Anlaşma, Kısaltılmış Basım, 15 Temmuz, 2014.
• Hern, A. (2020). UK to İmpose Digital Sales Tax Despite Risk of Souring US Trade Talks, 1-2, https://www.theguardian.com/media/2020/mar/11/uk-to-impose-digital-sales-tax-despite-risk-of-souring-us-trade-talks (11.09.2020).
• Hrabcak, L. & Popovıc, A. (2020). “On Certain Issues of Digital Servıces Taxes”, Financial Law Review, 17 (1), 62 vd.
• Harpaz, A. (2021). “Taxation of the Digital Economy: Adapting a Twentieth-Century Tax System to a Twenty-First-Century Economy”, 46 Yale J. Int'l L., 1-45
• Hathorne, C. & Breunig R. (2020). “Digital Service Taxation: An Introduction and Policy Options for Australia”, Tax and Transfer Policy Institute Policy Brief, 7, December, 1-18.
• HM Treasury (2018). “Digital Services Tax: Consultation, November 2018”, 1-32, https://www.gov.uk/government/consultations/digital-services-tax-consultation, (11.03.2021).
• Hufbauer, G. C. & Lu, Z. L. (2018). “The European Union’s Proposed Digital Services Tax: A De FactoTariff”, PIEE, Policy Brief, June, 1-4.
• Kim, Y. R. (2020). “Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate, 1-58 https://dc.law.utah.edu/cgi/viewcontent.cgi?article=1211&context=scholarship, (11.09.2020).
• Khandelwal, R. (2020). “Digital Taxation - A Virtual Reality”, The Contemporary Tax Journal, 9 (1), 1: 1-7.
• Kofler, G. & Sinnig, J. (2019). “Equalization Taxes and the EU’s ‘Digital Services Tax”, INTERTAX, 47(2), 176-200.
• Köthenbürger, M. (2020). “Taxation of Digital Platforms”, EconPol Working Paper, No. 41, 1-12.
• Lips, W. (2020). “The EU Commission’s Digital Tax Proposals and its Crossplatform Impact in the EU and theOECD”, Journal of European Integration, 42(7), 975–990.
• Lowry, S. (2019). “Digital Services Taxes (DSTs): Policy and Economic Analysis”, Congressional Research Service, February 25, 1-9.
• Markovic, B., Domagoj, K. & Mario, R., “The Digıtal Tax – Whya nd When?”, 43rd International Scientific Conference on Economic and Social Development, Aveiro, 15-16 July, 105-113.
• Mason, R. & Parada, L. (2020). “The Legality of Digital Taxes in Europe”, Public Law and Legal Theory Paper Series, 2020-50, 1-36.
• OECD (2018). Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
• Olbert, M. & Spengel, C. (2019). “Taxation in the Digital Economy: Recent Policy Developments and the Guestion of Valuecreation”, ZEW DiscussionPapers, No.19-010, ZEW, March, 1-15.
• Pellefigue, J. (2019). “The French Digital Service Tax An Economic Impact Assessment”, Deloitte, Taj, March 22, 1-4, https://taj-strategie.fr/content/uploads/2020/03/dst-impact-assessment-march-2019.pdf (25.02.2021).
• PWC (2018). “Economic and Policy Aspects of Digital Services Turnover Taxes: A Literature Review”, National Economics and Statistics (NES), December, 1-238
• Richter, W. F. (2019), “The Economics of the Digital Services Tax”, CESifo Working Paper No. 7863, Category 1: Public Finance, September, 1-27.
• Robertson, H. G., & Nash, H. S. (2019). “Options for Taxing the Digital Economy”, Policy and Strategy of Inland Revenue, June, 1-63.
• Sweet, P. & White, S. (2020). “Digital Services Tax for IT giants Effective from 1 April”, 1-2, https://www.accountancydaily.co/digital-services-tax-it-giants-effective-1-april, (11.09.2020).
• Walker, B. (2020). “Analysing New Zealand’s Digital Services Tax Proposal”, Tax and Transfer Policy Blog, 23 April, 1-3, https://www.austaxpolicy.com/analysing-new-zealands-digital-services-tax-proposal/(11.09.2020).