Sanal Dünyalarda Vergilendirme: Amerika Birleşik Devletleri ve Türkiye Vergi Düzenlemeleri Kapsamında Analiz

Yıl 2023, Cilt: 31 Sayı: 55, 211 - 231, 31.01.2023

Derya Yayman

https://doi.org/10.17233/sosyoekonomi.2023.01.11

Öz

Çağımızda sanal gerçeklik, sanal ortam veya sanal dünyalar gibi yeni terimlerden oluşan yeni bir dünya vardır. Sanal dünyalar, katılımcıların sanal para birimini kullanarak sanal mal ve hizmet alıp satmasına olanak tanır. Bu nedenle sanal dünya işlemleri büyük miktarda gelir getirmektedir. OECD ve G20 ülkelerinin tavsiyelerini benimseyen ülkelerde konuyla ilgili vergi düzenlemeleri yapılmaya başlanmıştır. Çalışmanın amacı, inanılmaz sayıda kullanıcının sanal oyun dünyalarında vakit geçirmesinden kaynaklanan vergilendirme sorunlarını tartışmaktır. Çalışmada Türk ve ABD vergi mevzuatları incelenmiştir. Çalışma, sanal dünyaların gerçek dünyaya yaklaştığını, meta-evrene doğru bir geçiş olduğunu, insanların bu ortamlarda gelir elde ettiğini ve bu gelirlerin vergilendirilmesinde ülkeler arasında farklılıklar olduğunu göstermektedir.

Anahtar Kelimeler

Metaverse, Sanal Dünyalar, Sanal Oyun Dünyaları, Sanal Değerlerin Vergilendirilmesi, Second-Life

Taxation in Virtual Worlds: Analysis Under United States of America and Turkish Tax Regulations

Öz

In today's day and age, there is a new world comprised of novel terms like virtual reality, virtual environment or virtual worlds. Virtual worlds allow participants to buy and sell virtual goods and services using virtual currency. Therefore, virtual world transactions bring large amounts of income. In countries that have adopted the recommendations of OECD and G20 countries, tax regulations have begun to be made on the subject. The study aims to discuss the taxation problems arising due to the incredible number of users spending time in virtual game worlds. In the study, Turkish and US tax regulations were examined. The study shows that virtual worlds are getting closer to the real world, there is a transition towards the meta-universe, people earn income in these environments, and there are differences between countries in the taxation of these incomes.

Anahtar Kelimeler

Virtual Worlds, Virtual Game Worlds, Taxation of Virtual Values, Second Life, Metaverse

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