Dijital Çağın Bir Vergi Sorunu: Dijital Göçebelerin Vergilendirilmesi

Küreselleşme süreci ve bilgi ve iletişim teknolojilerindeki gelişim birçok alanda olduğu gibi geleneksel çalışma modellerinde de önemli değişimleri beraberinde getirmiştir. Geleneksel iş modelleri yerine uzaktan çalışmaya dayalı iş modellerinin gelişimi, dijital göçebe olarak ifade edilen yeni bir çalışan grubunun ortaya çıkmasına neden olmuştur. Teknoloji desteği ile konumdan bağımsız, fiilen bir işyerinde bulunmaksızın işini uzaktan yapabilen dijital göçebelerin vergilendirilmesi ülkeler açısından çeşitli zorlukları beraberinde getirmiş ve yeni vergi politikalarını gerekli kılmıştır. Dijital göçebe olarak çalışanların vergilendirilmesine ilişkin fırsatları, riskleri ve başlıca sorun alanlarını analiz eden bu çalışma, ülke örnekleri bağlamında mevcut uygulamaları da irdeleyerek, tüm ülkeler için daha adil, sağlıklı ve sürdürülebilir bir vergilendirme sisteminin oluşturulması için gecikmeksizin girişimde bulunulması gereğine vurgu yapmaktadır. Henüz yasal bir düzenleme yapmamış olan Türkiye için de bu alanda oluşabilecek vergisel kayıpları en aza indirmek ve fırsatlardan daha etkili şekilde yararlanmak için önlem alınması gerekliliğine işaret edilmiştir

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