Özet:

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

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