ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ

Tamer Budak

doi:10.21492/inuhfd.354397

TR EN

ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ

Öz

Uluslararası vergi hukukunun günümüzde karşılaştığı en önemli zorluklardan biri, uluslararası şirketlerin agresif vergi planlamaları vasıtasıyla vergi kaçırmalarını sağlayan dijital ekonomideki gelişmelerdir. Dijital ekonomi içerisinde yer alan çoğu uluslararası şirketler, uluslararası vergi rejimindeki bir çok boşluktan yararlanmak suretiyle vergi matrahlarını aşındırmaktadırlar. Genel olarak tüm vergi otoriteleri uluslararası işletmeleri vergilendirme konusunda zorluklarla karşı karşıya kalmaktadırlar. Dijital ekonominin büyümesi, dünya ticaretinin artması ve finans ve kaynaklarla ilgili hareketlilik, ulusal ve uluslararası vergi mevzuatını zor duruma düşürmektedir.

Ekonomik İşbirliği ve Kalkınma Örgütü (OECD), Matrah Aşındırma ve Kar Aktarımı (BEPS) konularına odaklanmış ve uluslararası vergilendirme konularında ortaya çıkan güçlükleri yönetmek için bir çok BEPS Eylem Planı geliştirmiştir. Bu kapsamda BEPS Eylem 1, özellikle dijital ekonominin ortaya çıkardığı vergi zorluklarını hedef almaktadır. Bu çalışmada, ağırlıklı olarak dijital ekonominin vergilendirilmesinde ortaya çıkan yeni gelişmeler ele alınmakta, doğrudan ve dolaylı vergilerle ilişkili olarak vergi matrahının azaltılmasını önlemeye yönelik bölgesel ve ülke politikaları ile uluslararası vergi hukukundaki dönüşüm incelenmektedir.

Anahtar Kelimeler

Dijital ekonomi,uluslararası vergi hukuku,BEPS Eylem Planı 1,vergileme

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

Hukuk

Bölüm

Araştırma Makalesi

Yazarlar

Tamer Budak
İNÖNÜ ÜNİVERSİTESİ, HUKUK FAKÜLTESİ
0000-0003-0062-2734
Türkiye

Yayımlanma Tarihi

31 Aralık 2017

Gönderilme Tarihi

16 Kasım 2017

Kabul Tarihi

1 Aralık 2017

Yayımlandığı Sayı

Yıl 2017 Cilt: 8 Sayı: 2

DOI

https://doi.org/10.21492/inuhfd.354397

IZ

https://izlik.org/JA68DU28XA

APA

Budak, T. (2017). ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ. İnönü Üniversitesi Hukuk Fakültesi Dergisi, 8(2), 297-330. https://doi.org/10.21492/inuhfd.354397

AMA

1.Budak T. ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ. İnÜHFD. 2017;8(2):297-330. doi:10.21492/inuhfd.354397

Chicago

Budak, Tamer. 2017. “ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ”. İnönü Üniversitesi Hukuk Fakültesi Dergisi 8 (2): 297-330. https://doi.org/10.21492/inuhfd.354397.

EndNote

Budak T (01 Aralık 2017) ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ. İnönü Üniversitesi Hukuk Fakültesi Dergisi 8 2 297–330.

IEEE

[1]T. Budak, “ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ”, İnÜHFD, c. 8, sy 2, ss. 297–330, Ara. 2017, doi: 10.21492/inuhfd.354397.

ISNAD

Budak, Tamer. “ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ”. İnönü Üniversitesi Hukuk Fakültesi Dergisi 8/2 (01 Aralık 2017): 297-330. https://doi.org/10.21492/inuhfd.354397.

JAMA

1.Budak T. ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ. İnÜHFD. 2017;8:297–330.

MLA

Budak, Tamer. “ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ”. İnönü Üniversitesi Hukuk Fakültesi Dergisi, c. 8, sy 2, Aralık 2017, ss. 297-30, doi:10.21492/inuhfd.354397.

Vancouver

1.Tamer Budak. ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ. İnÜHFD. 01 Aralık 2017;8(2):297-330. doi:10.21492/inuhfd.354397

ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ

ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ

Öz

Anahtar Kelimeler

THE TRANSFORMATION OF INTERNATIONAL TAX REGIME: DIGITAL ECONOMY

Abstract

Keywords

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

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