Dijital çağın yeni paradigması: Dijital göçebeler ve vergilendirilmesi

Yıl 2025, Cilt: 15 Sayı: 3, 1393 - 1411, 29.09.2025

Orçun Avcı , Hüseyin Dirican

https://doi.org/10.30783/nevsosbilen.1770478

Öz

Dijitalleşme ve bilgisayar teknolojisinin gelişmesi tüm iş ve işlemlerin online olarak yürütülmesine olanak tanıyarak iş gücü hareketliliğini artırmıştır. Bu anlamda geleneksel çalışma koşullarına alternatif olarak yeni çalışma alanları ve istihdam olanakları arasında yer alan dijital göçebelik ortaya çıkmıştır. Dijital göçebeler; bilgi teknolojisi, yapay zekâ ve bulut bilişim gibi teknolojik araçları ileri düzeyde kullanan ve bu alanlar üzerinden gelir elde eden kişilerdir. Bu yönüyle bir taraftan elde ettikleri gelirin vergilendirilmesi diğer taraftan uygun vergi rejimi politikaları ile ülkeye kazandırılmaları büyük önem taşımaktadır. Bu kapsamda çalışmanın amacı, dijital dünyanın yeni aktörleri olan dijital göçebelerin vergilendirilme esaslarını ve Türkiye’de hayata geçirilen düzenlemeleri değerlendirmektir. Bu amaçla çalışmada nitel araştırma tekniklerinden doküman analizi yöntemi kullanılmıştır. Çalışmada dünyada ve Türkiye’de dijital göçebeleri teşvik edebilmek için geliştirilen en önemli politika aracı olan dijital göçebe vize uygulamaları incelenmiştir. Çalışmanın sonucunda Türkiye’deki mevcut vize programının geliştirilmesi gerektiği sonucuna ulaşılmıştır. Bu kapsamda çalışmanın özgün yönünü oluşturan, mevcut vize programının iyileştirilmesine yönelik öneriler sunulmuştur.

Anahtar Kelimeler

Dijitalleşme , Dijital Göçebeler , Bilgi Teknolojileri , Yapay Zekâ

A new paradigm of the digital age: Digital nomads and their taxation

Öz

The development of digitalization and computer technology has enabled all tasks and operations to be carried out online, thereby increasing labor mobility. In this context, digital nomadism has emerged as an alternative to traditional working conditions, offering new workspaces and employment opportunities. Digital nomads are individuals who make advanced use of technological tools such as information technology, artificial intelligence, and cloud computing, and generate income through these areas. In this regard, it is of great importance both to ensure the taxation of the income they earn and to attract them to the country through appropriate tax regime policies. Within this scope, the aim of the study is to evaluate the taxation principles of digital nomads, who are the new actors of the digital world, as well as the regulations implemented in Türkiye. For this purpose, the document analysis method, one of the qualitative research techniques, was used in the study. The study examined digital nomad visa practices, which are the most important policy tools developed to encourage digital nomads both globally and in Türkiye. As a result of the study, it was concluded that the current visa program in Türkiye needs to be improved. Accordingly, the study presents recommendations aimed at enhancing the existing visa program, which constitutes the original contribution of this research.

Anahtar Kelimeler

Digitalization , Digital Nomads , Information Technology , Artificial Intelligence

Kaynakça

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