TÜRKİYE’DE SOSYAL MEDYA İŞLETMELERİNİN VERGİLENDİRİLMESİ

Muhammet DURDU

Makale detayları

TÜRKİYE’DE SOSYAL MEDYA İŞLETMELERİNİN VERGİLENDİRİLMESİ

Yazarlar:

Muhammet DURDU

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

Inonu University Law Review 2019 Vol.10 Issue 2, pp.470-488

Belge Tipi:

Makale

Yayın Tarihi:

12/2019

Belge Dili:

Türkçe

Document ID (Org No.):

2000479851

Sıklık:

İki Yıllık

eISSN:

2667-5714

pISSN:

2146-1082

Özet:

 


The fact that social media enterprises become an important
element of human life all over the world has brought along legal problems. The
activities carried out through social media deal with tax law along with many
law branches. Because it is seen that social media companies earn serious gains
because of the advertisements published. Taxation of social media companies in
international doctrine and international organizations studies such as OECD and
EU examined under the heading of taxation of digital economy. It would be more
inclusive and useful and solutions will be long-lasting to approach the
situation through tax issues of the digital economy, not just through social
media. It is observed that each country has similar problems regarding the
taxation of the digital economy. The suggestions of the international
organizations to solve these problems are guiding the countries. In the light
of these suggestions, it is seen that each country is trying to find a specific
solution. In Turkey to social media advertising company in terms of direct
taxes it has been decided to apply withholding tax. Although this method is
necessary in the short term, it is essential to produce a solution that covers
the whole and all of the digital economy. In terms of indirect taxes, they do
not have a method specific to the digital economy but are subject to general
provisions.

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Makale detayları

TÜRKİYE’DE SOSYAL MEDYA İŞLETMELERİNİN VERGİLENDİRİLMESİ

Yazarlar: Muhammet DURDU

Yayıncı: Inonu University

Ana Başlıklar: Hukuk

Dergi: Inonu University Law Review 2019 Vol.10 Issue 2, pp.470-488

Belge Tipi: Makale

Yayın Tarihi: 12/2019

Belge Dili: Türkçe

Document ID (Org No.): 2000479851

Sıklık: İki Yıllık

eISSN: 2667-5714

pISSN: 2146-1082

Sayı

Yazarlar:

Muhammet DURDU

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

Inonu University Law Review 2019 Vol.10 Issue 2, pp.470-488

Belge Tipi:

Makale

Yayın Tarihi:

12/2019

Belge Dili:

Türkçe

Document ID (Org No.):

2000479851

Sıklık:

İki Yıllık

eISSN:

2667-5714

pISSN:

2146-1082