Metaverse’de Gerçekleştirilen İşlemlerin Vergilendirilmesi
Taxation of Transactions Performed in Metaverse

Summary/Abstract: In 2003, the computer game "Second Life" enabled users to interact with other users in the internet-based digital environment, by browsing with their avatars, and to perform activities in the digital world that they cannot afford in daily life. With this game, users felt like they had a second life and engaged in many activities such as buying and selling land and selling digital artifacts. As a matter of fact, today, with the intense interest of the fashion sector representatives, digital sales are made for the users to dress their avatars, and it is expected that such applications will increase. As of March 2022, Second Life became the first “Metaverse” platform to impose a tax on its users. Following this, it is thought that many activities carried out in the digital environment through other internet-based service providers and which are not yet subject to tax should be included in the scope of tax in the future. Therefore, in the study, tax regulation proposals that can be brought to include digital activities carried out on metaverse-like platforms within the scope of taxation are mentioned.

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