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Dijitalleşen Ekonomide Vergilendirme

Yıl 2022, Cilt: 14 Sayı: 29, 56 - 64, 28.12.2022
https://doi.org/10.57205/yenifikirjournal.1137427

Öz

Teknolojik ilerlemeyle birlikte hızlanan küreselleşme, yaşamsal alanda topyekün bir değişimin kapılarını aralamıştır. Bu aralamanın sosyal, kültürel, politik, diplomatik ve ekonomik alanlar başta olmak üzere bir çok alana yansımaları mevcuttur. Değişimin ekonomik alandaki yansımasının teoride karşılığı ise, dijitalin ve ekonominin aynı çatı altında buluştuğu “dijital ekonomi” kavramı olarak ifade edilebilir. Kavramın ilk olarak Japonya’da 1990'lı yıllarda yaşanan durgunluk döneminde Japon bilim insanları tarafından kullanıldığı, sonrasında ise Don Tapscott tarafından 1995 yılında çıkarılan Dijital Ekonomi kitabıyla batı dünyasına kazandırıldığı söylenebilir.
Dijital ekonomi Bilgi ve iletişim teknolojisi (BİT) öncülüğünde, küresel ekonomik faaliyetlerin genelidir. Dolayısıyla dijital gelişmişliğin bir unsuru olarak dijital ekonomi, dijital dönüşüme adapte olamamış birey ve ülkelere kıyasla, adapte olmuş birey ve ülkeler için eşit fırsatları sunmamaktadır. Haliyle mevcut ekonomik sistemdeki sorunlara ilaveten dijital ekonomik sisteme geçişte sistemden kaynaklı yeni sorunlar da ortaya çıkmıştır. Dijital ekonomik sistemde yaşanan bu sorunların başlıcası vergilendirme alanında yaşanmaktadır. Ekonomin dijitalleşmesi her ne kadar hizmete ve ürüne kolay, hızlı ve ucuz erişimi mümkün kılsa da; uluslararası vergilemede belirsizliğe ve haksız rekabete yol açabilecek bir takım olumsuzluklara da açıktır. Dijital ekonomide vergilendirmede olası olumsuz yansımaların önüne geçebilmek adına, uluslararası alanda adil bir temele oturtulmuş küresel bir vergi reformuna ihtiyaç bulunmaktadır. Söz konusu ihtiyaca yönelik olarak ise günümüzde OECD başta olmak üzere bazı uluslararası kuruluşlar, dijital ekonomide değerin nasıl tanımlanması ve vergilendirilmesi gerektiğine ilişkin fikir birliği oluşturma gayreti içeresinde çalışmalar yürütmektedir.
Çalışmada dijital ekonomiye ilişkin genel bir bilgilendirme yapılarak, uluslararası kuruluşların bu kapsamda yapmış oldukları uygulamalar hakkında bilgi verilmiştir. Çalışmanın ilerleyen bölümlerinde ise dijital ekonomide vergilendirme ülke uygulamaları örneğinde güncel haliyle özetlenerek, ulusal ve küresel kapsamda dijital ekonomide adil ve uygulanabilir politika önerileri geliştirilmeye çalışılmıştır.

Kaynakça

  • BEA, (2022). U.S. Bureau Of Economic Analysis, , Digital Economy, Https://Www.Bea.Gov/Data/Special-Topics/Digital-Economy, ErişimTarihi: 01.02.2022. DATAREPORTAL, (2021). Digital 2021 October Global Statshot Report—Datareportal – Global Digital Insights, Https://Datareportal.Com/Reports/Digital-2021-October-Global-Statshot, Erişim Tarihi: 02.05.2022.
  • DELOITTE, "What İs Digital Economy? | Deloitte Malta | Technology". Deloitte Malta. Retrieved 15 November 2021. Https://Www2.Deloitte.Com/Mt/En/Pages/Technology/Articles/Mt-What-İs-Digital-Economy.Html, Erişim Tarihi: 01.05.2022
  • Elliffe, C. M. (2020). Assessing The Flaws İn The 1920s Compromise İn The Times Of The Burgeoning Digital Economy And The Great Lockdown. Ssrn Electronic Journal. Https://Doi.Org/10.2139/Ssrn.3725207, Erişim Tarihi: 12.01.2022.
  • EU, (2022). Fair Taxation Of The Digital Economy. Https://Ec.Europa.Eu/Taxation_Customs/Fair-Taxation-Digital-Economy_En, Erişim Tarihi: 14.04.2022.
  • Goodwin, T.,(2015), “The Battle Is For The Customer Interface”, Techcrunch, Blog Post, 3 March Http://Techcrunch.Com/2015/03/03/İn-The-Age-Of-Disintermediation-Thebattle-İs-All-For-The-Customer-İnterface/#.F47haxw:0scd, Erişim Tarihi: 04.01.2022.
  • Highfill, T., & Surfield, C. (2020). New And Revised Statistics Of The U.S. Digital Economy, 2005–2020. https://www.bea.gov/system/files/2022-05/New%20and%20Revised%20Statistics%20of%20the%20U.S.%20Digital%20Economy%202005-2020.pdf, Erişim Tarihi: 04.03.2022.
  • KPMG, (2022b). Taxation Of The Digitalized Economy: Developments Summary, Https://Tax.Kpmg.Us/Content/Dam/Tax/En/Pdfs/2022/Digitalized-Economy-Taxation-Developments-Summary.Pdf, Erişim Tarihi: 02.05.2022.
  • KPMG, (2022a). Beps 2.0: Pillar One And Pillar Two - Https://Home.Kpmg/Xx/En/Home/İnsights/2020/10/Beps-2-0-Pillar-One-And-Pillar-Two.Html, Erişim Tarihi: 02.05.2022.
  • MARKINBLOG, (2021) List Of Largest Ecommerce Companies İn The World İn 2021 (Ranked By Revenue) Https://Www.Markinblog.Com/Largest-Ecommerce-Companies/, Erişim Tarihi: 03.01.2022.
  • OECD, (2014). Organisation For Economic Co-Operation And Development, Oecd/G20 Base Erosion And Profit Shifting Project: Addressing The Tax Challenges Of The Digital Economy.
  • OECD, (2015). Addressing The Tax Challenges Of The Digital Economy, Action 1—2015 Final Report. Https://Doi.Org/10.1787/9789264241046-En, Erişim Tarihi: 05.01.2022.
  • OECD, (2021a). Statement On A Two-Pillar Solution To Address The Tax Challenges Arising From The Digitalisation Of The Economy – 8 October 2021, Erişim Tarihi: 18.03.2022.
  • OECD, (2021b), Oecd/G20 Inclusive Framework On Base Erosion And Profit Shifting (Beps) Statement On The Two-Pillar Solution To Address The Tax Challenges Arising From The Digitalisation Of The Economy, Https://Www.Oecd.Org/Tax/Beps/Faqs-Statement-On-A-Two-Pillar-Solution-To-Address-The-Tax-Challenges-Arising-From-The-Digitalisation-Of-The-Economy-October-2021.Pdf, Erişim Tarihi: 24.03.2022.
  • OECD, (2022a).What İs Beps, Https://Www.Oecd.Org/Tax/Beps/About/, Erişim Tarihi: 12.05.2022.
  • OECD, (2022b), Members Of The Oecd/G20 Inclusive Framework On Beps, Https://Www.Oecd.Org/Tax/Beps/İnclusive-Framework-On-Beps-Composition.Pdf, Erişim Tarihi: 12.05.2022.
  • OECD, (2022c), Oecd/G20 Base Erosion And Profit Shifting Project Statement On A Two-Pillar Solution To Address The Tax Challenges Arising From The Digitalisation Of The Economy, Https://Www.Oecd.Org/Tax/Beps/Statement-On-A-Two-Pillar-Solution-To-Address-The-Tax-Challenges-Arising-From-The-Digitalisation-Of-The-Economy-July-2021.Pdf, Erişim Tarihi: 22.04.2022.
  • Shermukhamedov A., Rakhimov N., Jumaniyazova M., Shermukhamedov B. (2021). World Experience Of Development Trends Of Digital Economy. Psychology And Educatıon, (2021)58(1): 5546-5550.
  • Shopify, (2022). Global Ecommerce Sales (2020–2025). https://www.shopify.com/blog/global-ecommerce-sales, Erişim Tarihi: 02.04.2022.
  • U.S. Department Of The Treasury (2021). Joint Statement From The United States And Turkey Regarding A Compromise On A Transitional Approach To Existing Unilateral Measures During The Interim Period Before Pillar 1 Is İn Effect, Https://Home.Treasury.Gov/News/Press-Releases/Jy0500. Erişim Tarihi: 12.05.2022.
  • UNCTAD, (2021a). Digital Economy Report 2021: Cross-Border Data Flows And Development: For Whom The Data Flow Https://Unctad.Org/System/Files/Official-Document/Der2021_En.Pdf, Erişim Tarihi: 06.05.2022.
  • UNCTAD, (2021b). (United Natıons Conference On Trade And Development), Digital Economy Report –,2021, Https://Unctad.Org/Press-Material/İnequalities-Threaten-Wider-Divide-Digital-Economy-Data-Flows-Surge, Erişim Tarihi: 06.05.2022.
  • WORDLBANK, (2021). Digital Services Tax: Country Practice And Technical Challenges, https://openknowledge.worldbank.org/bitstream/handle/10986/36840/P169976002e89a07209ae40d48d6ebb7154.pdf?sequence=1&isAllowed=y,Erişim Tarihi: 01.02.2022.

Taxation In Digitalized Economy

Yıl 2022, Cilt: 14 Sayı: 29, 56 - 64, 28.12.2022
https://doi.org/10.57205/yenifikirjournal.1137427

Öz

Globalization accelerating with technological progress, has opened the doors of a total change in the vital area. This gap has reflections in many fields, especially in social, cultural, political, diplomatic and economic fields. The theoretical equivalent of the reflection of change in the economic field can be expressed as the concept of "digital economy", where digital and economy meet under the same roof. It can be said that the concept was first used by Japanese scientists during the recession in the 1990s in Japan, and then it was brought to the western world with the Digital Economy book published by Don Tapscott in 1995.
The digital economy is the global economic activity led by Information and Communication Technology (ICT). Therefore, as an element of digital development, the digital economy does not offer equal opportunities for individuals and countries that have adapted compared to individuals and countries that have not adapted to digital transformation. Naturally, in addition to the problems in the current economic system, new problems arising from the system have emerged in the transition to the digital economic system. The main of these problems in the digital economic system is experienced in the field of taxation. Although the digitalization of the economy enables easy, fast and cheap access to services and products; It is also open to some negativities that may lead to uncertainty and unfair competition in international taxation. In order to prevent possible negative reflections in taxation in the digital economy, there is a need for a global tax reform on a fair basis in the international arena. To meet this need, some international organizations, especially the OECD, are working to create a consensus on how value should be defined and taxed in the digital economy.
In the study, a general information about the digital economy was given and information was given about the practices of international organizations in this context. In the following parts of the study, taxation in the digital economy has been summarized in its current form in the example of country practices, and it has been tried to develop fair and applicable policy proposals in the digital economy in the national and global context.

Kaynakça

  • BEA, (2022). U.S. Bureau Of Economic Analysis, , Digital Economy, Https://Www.Bea.Gov/Data/Special-Topics/Digital-Economy, ErişimTarihi: 01.02.2022. DATAREPORTAL, (2021). Digital 2021 October Global Statshot Report—Datareportal – Global Digital Insights, Https://Datareportal.Com/Reports/Digital-2021-October-Global-Statshot, Erişim Tarihi: 02.05.2022.
  • DELOITTE, "What İs Digital Economy? | Deloitte Malta | Technology". Deloitte Malta. Retrieved 15 November 2021. Https://Www2.Deloitte.Com/Mt/En/Pages/Technology/Articles/Mt-What-İs-Digital-Economy.Html, Erişim Tarihi: 01.05.2022
  • Elliffe, C. M. (2020). Assessing The Flaws İn The 1920s Compromise İn The Times Of The Burgeoning Digital Economy And The Great Lockdown. Ssrn Electronic Journal. Https://Doi.Org/10.2139/Ssrn.3725207, Erişim Tarihi: 12.01.2022.
  • EU, (2022). Fair Taxation Of The Digital Economy. Https://Ec.Europa.Eu/Taxation_Customs/Fair-Taxation-Digital-Economy_En, Erişim Tarihi: 14.04.2022.
  • Goodwin, T.,(2015), “The Battle Is For The Customer Interface”, Techcrunch, Blog Post, 3 March Http://Techcrunch.Com/2015/03/03/İn-The-Age-Of-Disintermediation-Thebattle-İs-All-For-The-Customer-İnterface/#.F47haxw:0scd, Erişim Tarihi: 04.01.2022.
  • Highfill, T., & Surfield, C. (2020). New And Revised Statistics Of The U.S. Digital Economy, 2005–2020. https://www.bea.gov/system/files/2022-05/New%20and%20Revised%20Statistics%20of%20the%20U.S.%20Digital%20Economy%202005-2020.pdf, Erişim Tarihi: 04.03.2022.
  • KPMG, (2022b). Taxation Of The Digitalized Economy: Developments Summary, Https://Tax.Kpmg.Us/Content/Dam/Tax/En/Pdfs/2022/Digitalized-Economy-Taxation-Developments-Summary.Pdf, Erişim Tarihi: 02.05.2022.
  • KPMG, (2022a). Beps 2.0: Pillar One And Pillar Two - Https://Home.Kpmg/Xx/En/Home/İnsights/2020/10/Beps-2-0-Pillar-One-And-Pillar-Two.Html, Erişim Tarihi: 02.05.2022.
  • MARKINBLOG, (2021) List Of Largest Ecommerce Companies İn The World İn 2021 (Ranked By Revenue) Https://Www.Markinblog.Com/Largest-Ecommerce-Companies/, Erişim Tarihi: 03.01.2022.
  • OECD, (2014). Organisation For Economic Co-Operation And Development, Oecd/G20 Base Erosion And Profit Shifting Project: Addressing The Tax Challenges Of The Digital Economy.
  • OECD, (2015). Addressing The Tax Challenges Of The Digital Economy, Action 1—2015 Final Report. Https://Doi.Org/10.1787/9789264241046-En, Erişim Tarihi: 05.01.2022.
  • OECD, (2021a). Statement On A Two-Pillar Solution To Address The Tax Challenges Arising From The Digitalisation Of The Economy – 8 October 2021, Erişim Tarihi: 18.03.2022.
  • OECD, (2021b), Oecd/G20 Inclusive Framework On Base Erosion And Profit Shifting (Beps) Statement On The Two-Pillar Solution To Address The Tax Challenges Arising From The Digitalisation Of The Economy, Https://Www.Oecd.Org/Tax/Beps/Faqs-Statement-On-A-Two-Pillar-Solution-To-Address-The-Tax-Challenges-Arising-From-The-Digitalisation-Of-The-Economy-October-2021.Pdf, Erişim Tarihi: 24.03.2022.
  • OECD, (2022a).What İs Beps, Https://Www.Oecd.Org/Tax/Beps/About/, Erişim Tarihi: 12.05.2022.
  • OECD, (2022b), Members Of The Oecd/G20 Inclusive Framework On Beps, Https://Www.Oecd.Org/Tax/Beps/İnclusive-Framework-On-Beps-Composition.Pdf, Erişim Tarihi: 12.05.2022.
  • OECD, (2022c), Oecd/G20 Base Erosion And Profit Shifting Project Statement On A Two-Pillar Solution To Address The Tax Challenges Arising From The Digitalisation Of The Economy, Https://Www.Oecd.Org/Tax/Beps/Statement-On-A-Two-Pillar-Solution-To-Address-The-Tax-Challenges-Arising-From-The-Digitalisation-Of-The-Economy-July-2021.Pdf, Erişim Tarihi: 22.04.2022.
  • Shermukhamedov A., Rakhimov N., Jumaniyazova M., Shermukhamedov B. (2021). World Experience Of Development Trends Of Digital Economy. Psychology And Educatıon, (2021)58(1): 5546-5550.
  • Shopify, (2022). Global Ecommerce Sales (2020–2025). https://www.shopify.com/blog/global-ecommerce-sales, Erişim Tarihi: 02.04.2022.
  • U.S. Department Of The Treasury (2021). Joint Statement From The United States And Turkey Regarding A Compromise On A Transitional Approach To Existing Unilateral Measures During The Interim Period Before Pillar 1 Is İn Effect, Https://Home.Treasury.Gov/News/Press-Releases/Jy0500. Erişim Tarihi: 12.05.2022.
  • UNCTAD, (2021a). Digital Economy Report 2021: Cross-Border Data Flows And Development: For Whom The Data Flow Https://Unctad.Org/System/Files/Official-Document/Der2021_En.Pdf, Erişim Tarihi: 06.05.2022.
  • UNCTAD, (2021b). (United Natıons Conference On Trade And Development), Digital Economy Report –,2021, Https://Unctad.Org/Press-Material/İnequalities-Threaten-Wider-Divide-Digital-Economy-Data-Flows-Surge, Erişim Tarihi: 06.05.2022.
  • WORDLBANK, (2021). Digital Services Tax: Country Practice And Technical Challenges, https://openknowledge.worldbank.org/bitstream/handle/10986/36840/P169976002e89a07209ae40d48d6ebb7154.pdf?sequence=1&isAllowed=y,Erişim Tarihi: 01.02.2022.
Toplam 22 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Zeynep Höbel 0000-0001-8994-2835

Yayımlanma Tarihi 28 Aralık 2022
Gönderilme Tarihi 7 Kasım 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 14 Sayı: 29

Kaynak Göster

APA Höbel, Z. (2022). Dijitalleşen Ekonomide Vergilendirme. Yeni Fikir Dergisi, 14(29), 56-64. https://doi.org/10.57205/yenifikirjournal.1137427
AMA Höbel Z. Dijitalleşen Ekonomide Vergilendirme. Yeni Fikir Dergisi (YFD). Aralık 2022;14(29):56-64. doi:10.57205/yenifikirjournal.1137427
Chicago Höbel, Zeynep. “Dijitalleşen Ekonomide Vergilendirme”. Yeni Fikir Dergisi 14, sy. 29 (Aralık 2022): 56-64. https://doi.org/10.57205/yenifikirjournal.1137427.
EndNote Höbel Z (01 Aralık 2022) Dijitalleşen Ekonomide Vergilendirme. Yeni Fikir Dergisi 14 29 56–64.
IEEE Z. Höbel, “Dijitalleşen Ekonomide Vergilendirme”, Yeni Fikir Dergisi (YFD), c. 14, sy. 29, ss. 56–64, 2022, doi: 10.57205/yenifikirjournal.1137427.
ISNAD Höbel, Zeynep. “Dijitalleşen Ekonomide Vergilendirme”. Yeni Fikir Dergisi 14/29 (Aralık 2022), 56-64. https://doi.org/10.57205/yenifikirjournal.1137427.
JAMA Höbel Z. Dijitalleşen Ekonomide Vergilendirme. Yeni Fikir Dergisi (YFD). 2022;14:56–64.
MLA Höbel, Zeynep. “Dijitalleşen Ekonomide Vergilendirme”. Yeni Fikir Dergisi, c. 14, sy. 29, 2022, ss. 56-64, doi:10.57205/yenifikirjournal.1137427.
Vancouver Höbel Z. Dijitalleşen Ekonomide Vergilendirme. Yeni Fikir Dergisi (YFD). 2022;14(29):56-64.

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