Öneri Dergisi 1300-0845 2147-5377 Marmara Üniversitesi SOSYAL MEDYA REKLAMLARININ VERGİLENDİRİLMESİ TAXATION OF SOCIAL MEDIA ADVERTISEMENTS Ortaç F. Rifat Akçay Deniz 02 13 2016 12 45 177 185 02 13 2016 Copyright © 1994, Öneri Dergisi 1994 Öneri Dergisi

Günümüzde internetin özellikle de sosyal medyanın da artık markalar tarafından birer pazarlama aracı olarak kullanılması sosyal medya ortamlarındaki reklamların nasıl vergilendirileceği sorusunu da beraberinde getirmektedir. Bu sorun sadece ülkemizde değil uluslararası platformda da bir sorun olarak görülmektedir. Çalışmanın ilk bölümünde; sosyal medyanın tanımı yapılmakta, ikinci bölümünde; Sosyal Medya Marka Toplulukları ve Fun Page’ler, Üçüncü bölümünde; Sosyal Medya İçerikleri ile Kamu Malları, Küresel Kamu Malları ve Kulüp Mallarının karşılaştırılması, dördüncü bölümün olan sonuç ve öneriler bölümünde ise sosyal medyanın nasıl vergilendirilebileceği tartışılmaktadır.

Today, the use of Internet and in particular social media as advertising tools brings the question of how the advertisement in social media should be taxed. This is not only seen as a problem in our country, but in the international platform as well.In the first part of the study, the definition of social media is given; in the second part, Social Media Brand Communities and Fun Pages are discussed; in the third part, a comparison of Social Media Con- tents and Public Goods, Global Public Goods and Club Goods is made; in the fourth part that Conclusion and Suggestions how social media is taxed is discussed.

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