Dijital Çağın Mali Yansımaları: Dijital Hizmet Vergisi

Dijital alandaki geliúmeler sonucunda bu alanda faaliyet gösteren kuruluúlarn elde ettikleri gelirlerin tamamn içselleútirmesi ve kaynak ülkesinde kamu gelirlerine herhangi bir katk yapmamas önemli bir vergileme sorunu oluúturmaktadr. Bu sorunun çözümüne yönelik olarak Ekonomik Kalknma ve øúbirli÷i Örgütü (OECD) ile Avrupa Birli÷i (AB) tarafndan yaplan ve belirli dijital faaliyetlerin vergilendirilmesini içeren çalúmalar ksa vadede, dijital hizmet vergisi ad altnda bir dengeleme vergisi alnmas fikrini ön plana çkarmútr. Bu kapsamda, Türkiye’de de çeúitli ülke uygulamalar ve küresel kuruluúlarn önerileri incelenerek çok uluslu úirketlerin dijital hizmetlerden elde ettikleri gelirlerin vergilendirilmesi amaçlanmú ve “Dijital Hizmet Vergisi” gündeme gelmiútir

Financial Implications of Digital Age: Digital Service Tax

As a result of the developments in the digital field, the fact that the organizations operating in this field internalize all the revenues and do not make any contribution to the public revenues in the country of origin creates an important taxation problem. In order to solve this problem, the studies carried out by Organisation for Economic Co-operation and Development (OECD) and European Union (EU) that include the taxation of certain digital activities brought the idea of an equalisation levy under the called digital service tax in the short term. In this context, in Turkey, it is aimed to taxation of the multinational companies’ revenue from digital services by examining various country practices and suggestions of global organizations and the “Digital Service Tax” has been added to agenda.

PDF

___

Akay-Güvendi, S. (2020), “Dijital Ekonominin Vergilendirilmesinde Karúlaúlan Sorunlara Çözüm Yolu Olarak Dijital Hizmet Vergisi ve Türkiye Açsndan De÷erlendirilmesi”, Vergi Dünyas, 39(463), 50-61.
Akkaya, H. ve Gerçek, A. (2019), “OECD ve Seçilmiú Baz Ülkelerde Dijital Ekonominin Vergilendirilmesi: Türkiye øçin Çkarmlar”, International Journal of Public Finance, 4(2), 166-188.
Austria Federal Ministry of Finance (2020), Digital Tax Act 2020, https://www.bmf.gv.at/en/topics/taxation/digital-tax-act.html (Eriúim Tarihi: 22.03.2020)
Baúaran-Yavaúlar, F. (2020), “Dijital Hizmet Vergisi”, Vergi Sorunlar, 377, 9-20.
Bülbül, D. ve Ülkü, Y.E. (2019), “Dijital Ekonominin Vergilendirilmesinde Avrupa Birli÷i Yaklaúmnn øncelenmesi”, Vergi Sorunlar, 375, 26-44.
Ekinci, E. ve Pala, O. (2020), “Dijital Ekonomideki Geliúmelerin Vergilendirmeye Yansmalar: Yurt Dúnda Mukim Dijital ùirketler Nezdinde Gerçekleútirilen Vergi øncelemelerinin De÷erlendirilmesi”, Vergi Dünyas, 39(462), 113-130.
Ergin, N.E. (2020), “Dijital Hizmet Vergisi”, Vergi Dünyas, 39(462), 107-112.
European Commission (2018), Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services, COM/2018/0148 final - 2018/073 (CNS), 21.3.2018, Brüksel.
HM Treasury (2020), “Digital Services Tax”, HM Revenue and Customs Policy Paper, https://www.gov.uk/government/publications/introductionof-the-digital-services-tax/digital-services-tax (Eriúim Tarihi: 22.03.2020)
KPMG (2020), Taxation of the Digitalized Economy, KPMG International Cooperative, https://tax.kpmg.us/content/dam/tax/en/pdfs/2020/ digitalized-economy-taxation-developments-summary.pdf (Eriúim Tarihi: 22.03.2020)
Mnuchin, S.T. (2019), Letter from Secretary of the Treasury, United StatesSteven T. Mnuchin to OECD Secretary-General Angel Gurría, The US Treasury Secretary, 3.12.2019, https://home.kpmg/content/dam/kpmg/us /pdf/2019/12/treasury-letter-oecd-digital-services-tax.pdf (Eriúim Tarihi: 22.03.2020)
OECD (2015a), Addressing the Tax Challenges of the Digital Economy, Action 1-2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
OECD (2015b), Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
OECD (2018), Tax Challenges Arising from Digitalisation-Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
Oktay, C. (2020), “Dijital Ekonominin Boyutu, Vergilendirilmesine Yönelik OECD Çalúmalar, Öneriler, Örnek Ülke Uygulamalar ve Türkiye’de Yaplan Düzenlemeler ve Dijital Hizmet Vergisi”, Vergi Sorunlar, 376, 95-116.
Orbitax (2020), “Pakistan Publishes Finance Act 2018”, Orbitax International Tax Platform, https://www.orbitax.com/news/archive.php /Pakistan-Publishes-Finance-Act-31513 (Eriúim Tarihi: 22.03.2020)
Orkuno÷lu-ùahin, I.F. (2019), “Dijitalleúme ve Uluslararas Vergilendirmeye Etkisi”, Vergi Sorunlar, 372, 109-121.
Özdemir, H. ve Atak, O. (2019), “Yeni Bir Vergi: Dijital Hizmet Vergisi”, Vergi Raporu, 243, 22-33.
Saraç, Ö. (2006), Küresel Vergi Rekabeti ve Ulusal Vergi Politikalar, Maliye ve Hukuk Yaynlar, Ankara.
Saraço÷lu F. ve Kahraman, B. (2020), “Dijital Hizmet Vergisi Üzerine De÷erlendirmeler”, Vergi Sorunlar, 376, 9-17.
Statista (2020), “B2C E-Commerce Sales Worldwide from 2012 to 2018”, Statista Global No.1 Business Data Platform, https://www.statista.com/statistics/261245/b2c-e-commerce-salesworldwide/ (Eriúim Tarihi: 19.03.2020)
SzczepaĔski, M. (2018), Corporate Taxation of a Significant Digital Presence, European Parliamentary Research Service (EPRS), PE 623.571.
ùahin, M. (2020), “Dijital Ekonominin Vergilendirilmesi”, E-Yaklaúm Dergisi, 325, https://uye.yaklasim.com/MagazineContent.aspx?ID=33680 (Eriúim Tarihi: 20.03.2020)
ùenses, N. (2018), “Elektronik Ortamda Teslim Edilen Dijital Ürün ve Hizmetlerin Vergilendirilmesi”, E-Yaklaúm Dergisi, 312, https://uye.yaklasim.com/MagazineContent.aspx?ID=32668&arananKey =Elektronik%20Ortamda%20Teslim%20Edilen%20Dijital%20%C3%9C r%C3%BCn%20ve%20Hizmetlerin%20Vergilendirilmesi (Eriúim Tarihi: 20.03.2020)
Tapscott, D. (1996), The Digital Economy: Promise and Peril in the Age of Networked Intelligence, McGraw-Hill, New York.
Taúdöken, S. (2015). Matrah Aúndrmas ve Kâr Aktarm Eylem Plan Karúsnda Türkiye’nin Tutumu Nasl Olmaldr?, 20.06.2015, http://www.vergialgi.net/vergi/matrah-asindirmasi-ve-k-r-aktarimieylemplani-karsisinda-turkiye-nin-tutumu-nasilolmalidir/ (Eriúim Tarihi: 20.03.2020)
Türkiye Biliúim Sanayicileri Derne÷i (TÜBøSAD) (2019), Türkiye’de ETicaret 2018 Pazar Büyüklü÷ü, http://www.tubisad.org.tr/tr/images/ pdf/tubisad_2019_e-ticaret_sunum_tr.pdf (Eriúim Tarihi: 19.03.2020)
United Nations (UN) (2017), World Economic Situation and Prospects, United Nations Publication, New York.
United States Trade Representative (2019), Section 301 Investigation Report on France’s Digital Services Tax, Executive Office of the President of the United State, Washington.