Dijitalleşmenin Vergi Matrahına Etkisi ve Tek Taraflı Önlemler

Bilgi ve iletişim teknolojilerindeki ilerlemeler ve küreselleşme neticesinde mevcut vergileme kuralları günün ihtiyaçlarını karşılayamamaktadır. Ekonominin dijitalleşmesi ise mevcut sorunları daha da artırmakta ve dünya ölçeğinde vergi kurallarının dijital dönüşümünü zorunlu kılmaktadır. Dijital ekonominin vergilendirilmesindeki temel sorun, fiziksel varlığın önemini kaybetmesinden kaynaklanmaktadır. Bu sorunun tam anlamıyla çözümlenemeyişi global düzeyde ciddi bir matrah aşındırma sorununa neden olmaktadır. Dolayısıyla dijitalleşmenin neden olduğu vergisel sorunları incelemek ve ülkelerin vergi uygulamaları arasındaki farklılıkları ortaya koymak önem arz etmektedir. Bu doğrultuda çalışmanın amacı dijital ekonominin vergilendirilmesinde karşılaşılan sorunları ve dijitalleşmenin vergi matrahı üzerindeki etkisini ele alarak bu konuda ülkelerin tek taraflı önlemlerini incelemektir.

The Effect of Digitalization on Tax Base and Unilateral Measures

As a result of developments in information and communication technologies and globalization, existing taxation rules cannot meet the needs of the day. The digitalization of the economy increases existing problems and requires digital transformation of tax rules on a world scale. The main challenges in the taxation of digital economy arise from the loss of importance of physical existence. The inability to fully solve this problem leads to a serious base erosion problem at the global level. Therefore, it is important to examine the taxation problems caused by digitalization and to reveal the differences between the tax practices of countries. In this direction, the aim of the study is to examine the challenges encountered in taxation of digital economy and the effect of digitalization on tax base and to examine the unilateral measures of the countries in this regard.

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