DİJİTAL HİZMET VERGİSİNİN DÜNYADAKİ UYGULAMALARI VE TÜRKİYE İLE KARŞILAŞTIRMALI ANALİZİ
THE IMPLEMENTATION OF DIGITAL SERVICE TAX AROUND THE WORLD AND A BRIEF COMPARISON WITH TURKEY

Summary/Abstract: The provision of goods and service diversity have increased with the rapid development of Information and Communication Technologies (ICTs). In addition to this, the concept of time and space has changed and revealed the problem of virtual reality. This situation also had an impact on the economy. As a matter of fact, this rapid transformation in technological progress has brought out a new concept named “digital economy”. States are trying to find solutions for the taxation of digital service delivery that is increasing with digitalization. However, since digitalization creates a global situation, the taxation of those providing these services is not only a problem of a state, but one of the situations in which a solution must be produced at a global level. In this study, the studies of the Organization for Economic Cooperation and Development (OECD) and the European Union on this issue are discussed and as a result of this, the practices of the sample countries that have started to apply digital service tax are examined. Then, a brief comparison between this sample implementations and Turkish digital service tax has been done. In conclusion, it is find out that there are some differences between implementations and also Turkish digital service tax is so high and for this reason, recommendations raised for Turkish digital service tax.

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