Yıl 2017, Cilt 8, Sayı 2, Sayfalar 297 - 330 2017-12-31

THE TRANSFORMATION OF INTERNATIONAL TAX REGIME: DIGITAL ECONOMY
ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ

Tamer BUDAK [1]

216 215

The development of digital economy, which enables companies to avoid tax through aggressive tax planning, is among the main hardships to which the international tax regime currently has to come up with new solutions. Many companies in the digital economy engage in tax base erosion by exploiting the loopholes in international tax laws. Globally, all tax authorities have faced difficult challenges. The growing of the digital economy, increasing world trade, and raising mobility related to finance and resources has challenged domestic and international tax laws. 

The Organization for Economic Co-operation and Development (OECD) has focused on issues of Base Erosion and Profit Shifting (BEPS), and also developed BEPS Action Plans to manage the issues of international taxation. The BEPS Action 1 specifically addresses the challenges that arise in the taxation of the digital economy. This paper primarily evaluates the new developments in the taxation of the digital economy, investigates regional and national policies with respect to direct and indirect tax for preventing eroding the tax base, and transformation of international tax law

Uluslararası vergi hukukunun günümüzde karşılaştığı en önemli zorluklardan biri, uluslararası şirketlerin agresif vergi planlamaları vasıtasıyla vergi kaçırmalarını sağlayan dijital ekonomideki gelişmelerdir. Dijital ekonomi içerisinde yer alan çoğu uluslararası şirketler, uluslararası vergi rejimindeki bir çok boşluktan yararlanmak suretiyle vergi matrahlarını aşındırmaktadırlar. Genel olarak tüm vergi otoriteleri uluslararası işletmeleri vergilendirme konusunda zorluklarla karşı karşıya kalmaktadırlar. Dijital ekonominin büyümesi, dünya ticaretinin artması ve finans ve kaynaklarla ilgili hareketlilik, ulusal ve uluslararası vergi mevzuatını zor duruma düşürmektedir.

Ekonomik İşbirliği ve Kalkınma Örgütü (OECD), Matrah Aşındırma ve Kar Aktarımı (BEPS) konularına odaklanmış ve uluslararası vergilendirme konularında ortaya çıkan güçlükleri yönetmek için bir çok BEPS Eylem Planı geliştirmiştir. Bu kapsamda BEPS Eylem 1, özellikle dijital ekonominin ortaya çıkardığı vergi zorluklarını hedef almaktadır. Bu çalışmada, ağırlıklı olarak dijital ekonominin vergilendirilmesinde ortaya çıkan yeni gelişmeler ele alınmakta, doğrudan ve dolaylı vergilerle ilişkili olarak vergi matrahının azaltılmasını önlemeye yönelik bölgesel ve ülke politikaları ile uluslararası vergi hukukundaki dönüşüm incelenmektedir. 

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Konular Hukuk
Yayımlanma Tarihi Aralık 2017
Dergi Bölümü Makaleler
Yazarlar

Orcid: 0000-0003-0062-2734
Yazar: Tamer BUDAK
E-posta: tamer.budak@inonu.edu.tr
Kurum: İnönü Üniversitesi, Hukuk Fakültesi
Ülke: Turkey


Bibtex @araştırma makalesi { inuhfd354397, journal = {İnönü Üniversitesi Hukuk Fakültesi Dergisi}, issn = {2146-1082}, address = {İnönü Üniversitesi}, year = {2017}, volume = {8}, pages = {297 - 330}, doi = {10.21492/inuhfd.354397}, title = {ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ}, key = {cite}, author = {BUDAK, Tamer} }
APA BUDAK, T . (2017). ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ. İnönü Üniversitesi Hukuk Fakültesi Dergisi, 8 (2), 297-330. DOI: 10.21492/inuhfd.354397
MLA BUDAK, T . "ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ". İnönü Üniversitesi Hukuk Fakültesi Dergisi 8 (2017): 297-330 <http://dergipark.gov.tr/inuhfd/issue/30360/354397>
Chicago BUDAK, T . "ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ". İnönü Üniversitesi Hukuk Fakültesi Dergisi 8 (2017): 297-330
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