Evulation of Digital Service Tax in Türkiye

Nur Sena Oğuz

Makale detayları

Evulation of Digital Service Tax in Türkiye

Yazarlar:

Nur Sena Oğuz

Yayıncı:

Anadolu University

Ana Başlıklar:

Maliye Politikası

Dergi:

Anadolu University Journal of Faculty of Economics Vol.5 Issue 2, pp.83-97

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306068

pISSN:

2687-4563

Anahtar kelimeler:

Özet:

 Today, with the development of digital technologies, technology companies constitute the majority of the leading companies of the world economy. In this respect, the digital service sector has great potential in terms of taxation, but the fact that the organizations operating in this field internalize the revenues they obtain and do not contribute to the public income in the source country has brought about the problem of taxation in the global sense. In order to prevent this problem, a plan to introduce a tax under the name of tax on digital services has been put forward within the framework of OECD and EU cooperation. Following the international solutions in Turkey, it has introduced the Digital Service Tax application. In 2020, the legal infrastructure for this service was provided and this tax started to be implemented in Turkey, ensuring that the profits of multinational companies without a physical workplace are taxed in our country.

 Today, with the development of digital technologies, technology companies constitute the majority of the leading companies of the world economy. In this respect, the digital service sector has great potential in terms of taxation, but the fact that the organizations operating in this field internalize the revenues they obtain and do not contribute to the public income in the source country has brought about the problem of taxation in the global sense. In order to prevent this problem, a plan to introduce a tax under the name of tax on digital services has been put forward within the framework of OECD and EU cooperation. Following the international solutions in Turkey, it has introduced the Digital Service Tax application. In 2020, the legal infrastructure for this service was provided and this tax started to be implemented in Turkey, ensuring that the profits of multinational companies without a physical workplace are taxed in our country.

 Today, with the development of digital technologies, technology companies constitute the majority of the leading companies of the world economy. In this respect, the digital service sector has great potential in terms of taxation, but the fact that the organizations operating in this field internalize the revenues they obtain and do not contribute to the public income in the source country has brought about the problem of taxation in the global sense. In order to prevent this problem, a plan to introduce a tax under the name of tax on digital services has been put forward within the framework of OECD and EU cooperation. Following the international solutions in Turkey, it has introduced the Digital Service Tax application. In 2020, the legal infrastructure for this service was provided and this tax started to be implemented in Turkey, ensuring that the profits of multinational companies without a physical workplace are taxed in our country.

 Günümüzde dijital teknolojilerin gelişmesi ile beraber dünya ekonomisinin önde gelen şirketlerinin çoğunluğunu teknoloji şirketleri oluşturmaktadır. Bu bakımdan dijital hizmet sektörü vergilendirme açısından büyük potansiyel taşımaktadır ancak bu sektörde faaliyette bulunan kuruluşların elde ettiği gelirleri özümsemesi ve kaynak ülkesinde kamu gelirine katkıda bulunmaması küresel anlamda vergileme sorununu beraberinde getirmiştir. Bu sorunun önüne geçmek adına OECD ve AB işbirliği çerçevesinde dijital hizmetlerin vergisi adı altında bir vergi alınması planı gündeme getirilmiştir. Türkiyede uluslararası çözümleri takip ederek Dijital Hizmet Vergisi uygulamasını yürürlüğe sunmuştur. 2020 yılında bu hizmete yönelik hukuki altyapı sağlamış olup Türkiyede bu vergi uygulanmaya başlanarak çok uluslu nitelikte şirketlerin fiziki bir işyeri olmadan ülkemizde elde ettikleri kazançların vergilendirilmesi sağlanmıştır.

Makale detayları

Evulation of Digital Service Tax in Türkiye

Yazarlar:

Nur Sena Oğuz

Yayıncı:

Anadolu University

Ana Başlıklar:

Maliye Politikası

Dergi:

Anadolu University Journal of Faculty of Economics Vol.5 Issue 2, pp.83-97

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306068

pISSN:

2687-4563

digital

OECD

taxation

economydijital

OECD

vergilendirme

ekonomi

Sayı

Makale detayları

Yazarlar: Nur Sena Oğuz

Yayıncı: Anadolu University

Ana Başlıklar: Maliye Politikası

Dergi: Anadolu University Journal of Faculty of Economics Vol.5 Issue 2, pp.83-97

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001306068

pISSN: 2687-4563

Sayı

Yazarlar:

Nur Sena Oğuz

Yayıncı:

Anadolu University

Ana Başlıklar:

Maliye Politikası

Dergi:

Anadolu University Journal of Faculty of Economics Vol.5 Issue 2, pp.83-97

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306068

pISSN:

2687-4563