ÜÇ ADIMDA TÜRKİYE’DE DİJİTAL EKONOMİNİN VERGİLENDİRİLMESİ

Yıl 2021, Cilt: 4 Sayı: 1, 1 - 11, 30.06.2021

Birol Ubay , Hilmi Ünsal

Öz

Dijital ekonomi yüzyıllar boyunca geliştirilen oyunun kurallarını değiştirmiştir. Dijital ekonomi her ne kadar geleneksel ticaret gibi mal ve hizmet ticaretine dayansa da ana konusu dijitalleştirilmiş ürünlerdir. Dijital ekonomi ortaya çıkışından buyana geleneksel ekonomi karşısındaki gelir payını arttırmaktadır. Gelir payı yükselirken, karmaşık yapısından kaynaklanan problemler ülkeler için zorluklara neden olmaktadır. Bunların arasında uluslararası boyutu olan vergilendirme en önemlisidir. Türkiye'nin de içinde olduğu ülkeler bakımından dijital ekonominin vergilendirilmesi oldukça tartışmalı bir konudur ancak Türkiye bu konuda kendi yasal önlemlerini almıştır . Türkiye dijital ekonominin vergilendirilmesi problemini çözmede öncü ülkelerden birdir. Bu problemi çözmek ve kendi vergi gelirleri arttırmak için üç ayaklı bir vergi tedbiri uygulamaktadır. Bunlar; B2C e-hizmet ticareti üzerinden KDV, çevrimiçi reklamlar üzerinden stopaj ve dijital hizmet vergisidir.

Anahtar Kelimeler

Dijital Ekonomi, KDV, Stopaj Vergisi, Dijital Hizmet Vergisi

TAXATION OF DIGITAL ECONOMY in TURKEY in THREE STEPS

Öz

The digital economy changes the rule of game, which has developed throughout the centuries. Although digital commerce actually based on trading goods and services just like in traditional commerce, the digitalized products are main subject of it. Digital economy has raised its revenue share against to traditional commerce since the beginning. While its revenue share is growing, the challenges arising from its complicated notion can cause many problems for states. Taxation is the major problem among those, which has an international dimension. Even though, taxation of digital economy becomes a highly controversial topic in the international area, many states including Turkey. She takes her own legal measures for taxing digital economy. Turkey is one of the leading countries attempting to solve the taxation problem of digital economy. Turkey has taken three-legged tax measure for both solving the problems and raising its tax revenues. These are; VAT on B2C electronic service (e-service), Withholding Tax on the online advertisement and Digital Service Tax (DST).

Anahtar Kelimeler

Digital Economy, VAT, Withholding Tax, Digital Service Tax

Kaynakça

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