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- Title
DİJİTAL EKONOMİNİN VERGİLENDİRİLMESİNE YÖNELİK ÜLKEMİZ UYGULAMALARININ BAZI AVRUPA BİRLİĞİ ÜLKELERİ İLE KARŞILAŞTIRMALI ANALİZİ VE SORUNLARA YÖNELİK ÇÖZÜM ÖNERİLERİ
- Authors
MERT, Y. M. M. Hüseyin; BAYAR, S. M. M. M Erhan
- Abstract
With the developments in information and communication technology; multinational companies, which are operating in the digital field, have been able to engage in commercial activities without having any physical presence in countries where they are not resident. With digital transformation, the loss of physical assets is now a major problem in the taxation of these activities. As a result, base erosion and profit transfer (BEPS) are on the agenda and unfortunately, countries are deprived of tax revenues that can be obtained in this area. Although it is generally accepted that multinational companies, which operates in the digital service sector, should make a fair contribution to the public revenues of the countries, a common taxation regime has not yet been established around the world, as countries have not been able to adapt to the rapid development and transformation in this field. In other words, the difficulties in covering the revenues from digital activities are a common problem of fiscal administrations. As a result, countries have taken unilateral measures to tax the revenues of companies. In this context, the study examined the problems related to the digital economy and taxation and also evaluated the measures/unilateral practices put into effect by Turkey and some European Union member states.
- Subjects
TURKEY; EUROPEAN Union; INFORMATION &; communication technologies for development; INTERNAL revenue; SERVICE industries; TAXATION; ASSETS (Accounting)
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 160, p71
- ISSN
1303-5444
- Publication type
Article