Abstract:

Ways of earning money through the internet have been diverse over the years, and some of the methods of earning money known in the classical sense have been moved to the digital environment. Even the wide possibilities offered by the internet environment have revealed new methods of earnings. The new ways of earnings emerging in the digital environment are more manifested as a “service expression”. Because the very low fixed cost advantage that the internet offers has made it possible for many service-based initiatives to live. These methods of earnings found in the electronic environment have revealed the concept of digital economy in a whole. But the increasingly devastating digital economy has not been able to find a complete response in the financial legislation prepared for economic transactions in the classic sense. The tax status and the place to be declared, the taxpayer, the taxpayer and the main aspects of the Added Value Tax Act have come to us as one of the areas of problems in the digital economy. This study first referred to the concept of digital economy and then in the second part the tax aspect of digital goods and services. In the last section, the digital economy has been discussed in terms of value added tax, and the changes in the tax legislation have been assessed. Keywords: Digital Economy, Taxation, Added Value Tax JEL Classification: K34, H25, H26

Keywords:

Abstract:

The ways of earning on the internet have diversified over the years, and some methods of earning profits known in the classical sense have been carried out in digital environment. In fact, the wide range of possibilities offered by the internet environment reveals new ways of earning. New ways of generating income in the digital environment are more like "service performance". Because of the very low fixed cost advantage offered by the internet, many service-based entrepreneurs have made it happen. The methods of profit taking in electronic environment reveal the concept of digital economy as a whole. However, the digital economy, which has become increasingly mature, has not found a full response to the fiscal legislation prepared for economic transactions in the classical sense. The main points such as the place where the tax is to be declared and declared, liability, tax accountability and the Value Added Tax Law are confronted as one of the areas experiencing problems in the digital economy. In this study, firstly the concept of digital economy is mentioned, and in the second part, the tax aspects of digital goods and services are given. In the last section, the digital economy is evaluated in terms of Value Added Tax and the changes made in tax legislation are evaluated. Keywords: Digital Economy, Taxation, Value Added Tax JEL Classification: K34, H25, H26