Dijitalleşme ve Uluslararası Vergilendirmeye Etkisi

Dijital ekonomik faaliyetlerin gün geçtikçe artması nedeniyle hükümetlerin ve gelir idarelerinin buna yönelik çeşitli tedbirleri devreye girmektedir. Bu kapsamda bazı AB ülkelerinde, dijital faaliyetlerin vergilendirilmesine ilişkin çeşitli yasal düzenlemeler getirilmiştir. Bunlardan bazıları arasında İngiltere’nin Yönlendirilmiş Karlar Vergisi, İtalya’nın Web vergisi ve Fransa’nın YouTube Vergisi sayılabilir. Örneğin, Türkiye’de yurt dışından internet aracılığıyla alışverişi yapılmış ve zarfla gelip, özellikle ürünlerin ucuzluğu nedeniyle Çin menşeeli Alibaba ve AliExpress türü web sitelerden alınıp, gümrüğe takılmayan ürünlerin vergilendirilmesi çalışması başlatılmıştır. Dolayısıyla günümüzde dijitalleşmenin pek çok ülke tarafından getirilen yeni vergisel düzenlemelere yön verdiğini söylemek yanlış olmayacaktır. Bu bağlamda Türkiye’de dünyadaki dijital gelişime paralel büyük veri, yapay zeka ve makine öğrenmesi hakkında yazılım çalışmaları sürdürülmektedir. Nitekim 2013’ten bu güne OECD tarafından uluslararası vergilendirmede vergiden kaçınmaya karşı ülkelerce dikkate alınması gereken ulusal ve uluslararası öneriler eylem planları ile gündeme getirilmiştir. Nihayetinde 16 Mart 2018’de yayımlanan dijital sektörün vergilendirilmesi ile ilgili bir raporla konunun önemi vurgulanmıştır. Dolayısıyla çalışmada dijitalleşmenin yarattığı uluslararası vergisel sorunlara, dijitalleşmeye karşı vergisel düzenlemeler getiren bazı ülke uygulamalarına, AB ve OECD’de dijitalleşme ve uluslararası vergilendirme hakkındaki güncel gelişmelere ve Türkiye’nin dijital vergi dönüşümüne yer verilmektedir.

DIGITALISATION AND THE IMPACT ON INTERNATIONAL TAXATION

As a result of the acceleration of the increase in digital economic activities, various measures have been taken by governments and revenue administrations. In this context, various regulations have been introduced in the taxation of digital activities in some EU countries. Some of these include UK’s Directed Profits Tax, Italy’s web tax and France’s YouTube tax. For example, a purchase from abroad via Internet in Turkey, especially received from China cheap products come up by envelope from such as Alibaba and AliExpress websites, a tax work has been launched about the products. Therefore, it would not be wrong to say that nowadays digitalization leads to new tax regulations introduced by many countries. In this context, parallel to digital development in the world software studies are ongoing in Turkey about big data, artificial intelligence and machine learning. As a matter of fact, since 2013, the national and international proposals that have to be taken into consideration against the avoidance of taxation in international taxation have been raised by the OECD with action plans. Finally, the importance of the issue was emphasized with a report on the taxation of the digital sector published on March 16, 2018. Therefore, in the study, international tax issues caused by digitalization, some country practices that bring tax regulations against digitalization, current developments in digitalization and international taxation in the EU and OECD and digital tax transformation of Turkey are mentioned.

Kaynakça

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Kaynak Göster