Dijital ekonominin vergilendirilmesi: Türk vergi sistemi açısından bir değerlendirme
Yükleniyor...
Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Teknolojinin gelişip ilerlemesi ve internet kullanımının yaygınlaşması ile ekonomik alanda da yenilik ve gelişmeler meydana gelmiştir. Yaşanan bu yenilik ve gelişmeler ile geleneksel olarak gerçekleştirilen ekonomik faaliyetler dijital platformlara kaymış ve dijitalleşen bir yeni ekonomi ortaya çıkmıştır. Yaşanan hemen hemen her yenilikte olduğu gibi dijitalleşen ekonominin de avantaj ve dezavantajları bulunmaktadır. Dijital ekonominin en önemli dezavantajlarından biri vergilendirme alanında yaşanmıştır. Vergileme açısından birtakım güçlükler ortaya çıkmıştır. Son yıllarda dijital ekonominin vergilendirilmesi hususunda birçok ülke ve uluslararası kuruluş vergileme güçlükleri için çözüm arayışına girmiştir. Dijital ekonominin vergilendirilmesi yakın geçmişimizde karşılaştığımız önemli sorunlardan biridir. Hem ulusal hem de küresel olarak bu sorunların çözüme kavuşturulması arzu edilen bir durumdur. Bu çalışma kapsamında dijital ekonominin ortaya çıkışı ve gelişimi anlatılmış olup, dijital ekonominin doğuşuyla birlikte günümüze kadar gelen sürece değinilerek açıklanmaya çalışılmıştır. Daha sonra yeni ekonomik düzenin getirmiş olduğu sorunlar ve vergisel aksaklıklar araştırılarak tespit edilmiş ve ortaya çıkan sorun ve aksaklıklara çözüm yolları araştırılmıştır. Anahtar Kelimeler: Dijital ekonomi, teknolojik gelişmeler, e-ticaret, dijital vergilendirme
With the development and advancement of technology and the widespread use of the internet, innovations, and developments have occurred in the economic field. With these innovations and developments, traditional economic activities have shifted to digital platforms and a digitalized new economy has emerged. As with almost every innovation experienced, the digitalized economy also has advantages and disadvantages. One of the most important disadvantages of the digital economy has been experienced in the field of taxation. There are some difficulties in terms of taxation. In recent years, many countries and international organizations have sought solutions for taxation difficulties in the taxation of the digital economy. Taxation of the digital economy is one of the important problems we have faced in the recent past. It is desirable that these problems be resolved, both nationally and globally. Within the scope of this study, the emergence and development of the digital economy have been explained and tried to be explained by referring to the process from the birth of the digital economy to the present day. Then, the problems and tax disruptions brought by the new economic order were investigated and determined, and solutions to the problems and disruptions that emerged were investigated. Keywords: Digital economy, technological developments, e-commerce, digital taxation
With the development and advancement of technology and the widespread use of the internet, innovations, and developments have occurred in the economic field. With these innovations and developments, traditional economic activities have shifted to digital platforms and a digitalized new economy has emerged. As with almost every innovation experienced, the digitalized economy also has advantages and disadvantages. One of the most important disadvantages of the digital economy has been experienced in the field of taxation. There are some difficulties in terms of taxation. In recent years, many countries and international organizations have sought solutions for taxation difficulties in the taxation of the digital economy. Taxation of the digital economy is one of the important problems we have faced in the recent past. It is desirable that these problems be resolved, both nationally and globally. Within the scope of this study, the emergence and development of the digital economy have been explained and tried to be explained by referring to the process from the birth of the digital economy to the present day. Then, the problems and tax disruptions brought by the new economic order were investigated and determined, and solutions to the problems and disruptions that emerged were investigated. Keywords: Digital economy, technological developments, e-commerce, digital taxation
Açıklama
Anahtar Kelimeler
Mobil ticaret, Türk vergi sistemi
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Toper, F. (2022). Dijital ekonominin vergilendirilmesi: Türk vergi sistemi açısından bir değerlendirme. İnönü Üniversitesi, Malatya.
