Özet:

The digital economy, with its rapidly growing and complex structure, presents significant challenges and opportunities for businesses and tax authorities in the areas of tax planning and taxation. Digital companies operating on a global scale can reduce the importance of physical assets and boundaries, shifting their revenues and profits to countries with lower tax rates, thereby significantly reducing their tax liabilities. This situation weakens tax justice and the sustainability of public revenues. Traditional tax systems struggle to cope with new business models and value-creation processes emerging in the digital economy. Therefore, the fair and effective taxation of digital companies presents significant opportunities at both the national and international levels. In this context, it is necessary to update regulations on the taxation of digital services and value creation processes, implement new regulations considering the cross-border nature of legal entities and financial activities of digital companies, and actively use new digital products and technologies in taxation. This study aims to provide comprehensive recommendations for businesses and tax authorities by addressing the challenges and opportunities encountered in the taxation of the digital economy, while evaluating the impacts of technologies such as big data, artificial intelligence, cloud computing, and Web 3.0.

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