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Bilgi ve iletişim teknolojilerinin gelişmesi, ekonomiyi ciddi bir dönüşüm içerisine sokmuştur. 21’inci yüzyıl ile hızlanan bu değişimden evvel ekonomi, tuğla ve harç ticaretine dayanmakta iken günümüzde giderek yoğunlaşan bir şekilde bit ve byte teknolojisine dayanmaya başlamıştır. Bu durum vergi sisteminin gereği gibi çalışmamasına sebep olmaktadır. Zira vergi sistemi, sanal işlere göre değil somut ve fiziki işlere göre tesis edilmiştir. Devletlerin bu sorunlara tek taraflı önlem alması vergi savaşları doğurabileceği için OECD, IMF, AB gibi uluslararası kuruluşlar ortak hareket etme yönünde çalışmalar yapmaktadır. Fakat çok farklı çıkarları bulunan ülkeleri ortak bir çözümde uzlaştırmak zor olmaktadır. Bu çalışmada AB’nin, AB ülkeleri arasında geçici bir çözüm olarak birlikte uygulanması için teklif ettiği Dijital Hizmet Vergisi (DHV) incelenmiş ve bunun Türkiye’ye yansıması tahlil edilmiştir. Tek taraflı konan vergiler henüz başlangıç aşamasında olmasına rağmen uluslararası vergi savaşlarını başlatmıştır. Devletlerin çoğunluğu temelden ve uzun vadeli bir çözümün gerekliliğini kabul etmekle birlikte vergilendirme haklarını koruyabilmek için yeni tür vergiler veya vergilendirme yöntemleri ortaya çıkarmaktadır. Dijital Hizmet Vergisi de bunlardan biridir. Türkiye açısından, kısa vadeli uygulamalar yerine, vergi sisteminin dijital teknolojilere uygun hale getirilmesi yönünde çalışmalar yapması tavsiye edilmektedir. Dijital Hizmet Vergisi’nin kanunlaştırma sürecinin hızlı olması ve müstakil bir kanuna sahip olmaması eleştiri konusu yapılmıştır. Vergi oranının AB örneklerinden çok yüksek olduğu belirtilmiştir. Vergiye uyumun nasıl sağlanacağı önemli bir sorun olarak ortaya konmuştur. Vergiye uyum sağlamayan dijital hizmet sağlayıcılarına idare kararıyla internet erişimi engeli konması, ileri bir hukuki çalışma konusu olarak tespit edilmiştir. Netice itibariyle, Türkiye’de Dijital Hizmet Vergisi Kanunu’nun düzenleyici etki analizinin yetersiz olduğu sonucuna varılmıştır.
The development of information and communication technologies has brought the economy into a serious transformation. Before this shift that was accelerated with the 21st century, the economy was based on the trade of rubber and coins, and today it has become increasingly focused on bit and byte technology. This is why the tax system does not work as it is. The tax system is established not according to virtual works, but according to material and physical works. As countries take unilateral measures to address these issues can cause tax wars, international organizations such as the OECD, the IMF, the EU are working towards joint action. However, it is difficult to agree with countries with very different interests in a common solution. This study examined the Digital Service Tax (DHV) proposed by the EU to be implemented together as a temporary solution between the EU countries and assessed the reflection of it to Turkey. Unilaterally imposed taxes, though they are still at the beginning stage, have launched international tax wars. The majority of states are fundamentally and accepting the necessity of a long-term solution, but they are introducing new types of taxes or methods of taxation to protect their taxation rights. Digital service tax is one of these. From the point of view of Turkey, it is recommended that work towards making the tax system suitable for digital technologies instead of short-term practices. It has been criticized that the process of legalization of the digital service tax is fast and that there is no specific law. The tax rate is very high than the EU examples. This is an important issue of how tax compliance is achieved. The prohibition of access to the internet by administrative decision to non-tax-compliant digital service providers has been identified as a subject of advanced legal work. Finally, the conclusion was that the regulatory impact analysis of the Digital Service Tax Act in Turkey was not sufficient.
The development of information and communication technologies has led to a serious transformation in the economy. Before this change, which accelerated with the 21st century, the economy was based on brick and mortar trade, while today it is increasingly based on bit and byte technology. This situation has caused the system to not work properly as the tax system is based on concrete and physical jobs. International organizations such as the OECD, IMF and EU are working towards joint action since unilateral measures taken by states may cause tax wars. Hovewer, it is difficult to reconcile countries with very different interests in a common solution. In this study, the Digital Services Tax (DST) proposed by the EU to implement interoperability between EU countries as a temporary solution, was examined and the Digital Services Tax reflections in Turkey was interpreted. Unilateral taxes have begun international tax wars, even though they are still in their infancy. While the majority of states recognize the necessity of a fundamental and long-term solution, they are introducing new types of taxes or taxation methods to protect their taxation rights. The Digital Service Tax is one of them. For Turkey, rather than short-term applications, it is recommended that the tax system be made compatible with digital technologies. The process of enacting Digital Service Tax has been criticized is being too fast and The Digital Services Tax does not have an independent code. It is stated in the doctrine, as cited in this study, that the tax rate is much higher than the EU examples. How to ensure compliance with taxation has been put forward as an important problem. The imposition of internet access restrictions on digital service providers that do not comply with taxation by executive decision has been identified as an advanced legal study. As a result, it is concluded that regulatory impact analysis of the Digital Services Tax Code is unsatisfactory in Turkey.
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Dergi Türü : Ulusal
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