Türkiye’deki “Dijital Hizmet Vergisi” Önerisinin İncelenmesi

Modern ekonomiyi karakterize etmek için kullanılan dijital ekonomi, kapsamı açısından oldukça geniş bir yapıya sahiptir ve bu yapı hala genişlemektedir. Bu doğrultuda, bu ekonomiyle başa çıkmadaki karşılaşılan güçlükler, hem vergi idarelerini hem de dünyadaki vergi politikası yapıcılarının gündemini meşgul etmektedir. Bununla birlikte, giderek daha çok globalleşen mobil ve dijital iş modelleri ve kurumsal yapılar (örneğin kurumların örgütlenme şekli, üretim tekniği, karar alma süreci ve pazarlama stratejisi gibi), kurumlar vergisi planlama faaliyetlerinin kapsamını genişletmiştir. Dijital şirketlerin vergilendirilmesine ilişkin güçlükler, global ölçekte karşı karşıya kalınan bir problem olarak kabul edilmektedir. Bu şirketlerin gelirlerini vergilendirmek için tek taraflı önlemler alınmakta ve bununla ilgili uluslararası anlamda (Avrupa Komisyonu ve OECD) bir çözüm arayışı içerisinde olduğu görülmektedir. Bu çerçevede, çalışmamız, etkileri açısından birçok disiplini içeren Dijital Hizmetler Vergilerinin genel ve kapsamlı bir incelemesini sunmaktadır.

EXAMINATION OF “DIGITAL SERVICE TAX” SUGGESTION IN TURKEY

The digital economy, which is being used to characterize the modern economy, has an extensive fairly structure in terms of the scope covered and this structure is still expanding. In this direction, the difficulties faced in coping with this economy occupy both the tax administrations and the agenda of tax policymakers in the world. In the meantime, increasingly globalized mobile and digital business models and corporate structures (such as the way corporations are organized, production techniques, decision-making process, and marketing strategy) have expanded the scope of corporate tax planning activities. The challenges of taxing digital companies are recognized as a globally facing problem. Unilateral measures are taken to tax the income of these companies and it is seen that they are in search of a solution internationally (e.g. the European Commission and the OECD) related to this. Within this framework, our study presents a general and comprehensive examination of Digital Services Taxes that involve many disciplines in terms of their impacts.

Kaynakça

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Kaynak Göster