Özet:

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.

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