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Dijital Çağın Bir Vergi Sorunu: Dijital Göçebelerin Vergilendirilmesi

Year 2023, Issue: 129, 235 - 257, 11.08.2023

Ahmet İnneci

https://doi.org/10.52836/sayistay.1274266

Abstract

Küreselleşme süreci ve bilgi ve iletişim teknolojilerindeki gelişim birçok alanda olduğu gibi geleneksel çalışma modellerinde de önemli değişimleri beraberinde getirmiştir. Geleneksel iş modelleri yerine uzaktan çalışmaya dayalı iş modellerinin gelişimi, dijital göçebe olarak ifade edilen yeni bir çalışan grubunun ortaya çıkmasına neden olmuştur. Teknoloji desteği ile konumdan bağımsız, fiilen bir işyerinde bulunmaksızın işini uzaktan yapabilen dijital göçebelerin vergilendirilmesi ülkeler açısından çeşitli zorlukları beraberinde getirmiş ve yeni vergi politikalarını gerekli kılmıştır. Dijital göçebe olarak çalışanların vergilendirilmesine ilişkin fırsatları, riskleri ve başlıca sorun alanlarını analiz eden bu çalışma, ülke örnekleri bağlamında mevcut uygulamaları da irdeleyerek, tüm ülkeler için daha adil, sağlıklı ve sürdürülebilir bir vergilendirme sisteminin oluşturulması için gecikmeksizin girişimde bulunulması gereğine vurgu yapmaktadır. Henüz yasal bir düzenleme yapmamış olan Türkiye için de bu alanda oluşabilecek vergisel kayıpları en aza indirmek ve fırsatlardan daha etkili şekilde yararlanmak için önlem alınması gerekliliğine işaret edilmiştir

Keywords

Dijital Göçebe Dijitalleşme vergi uzaktan çalışma Vergilendirme Sorunları

References

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  • Gorenšek, K. ve Kohont, A. (2019). Conceptualization of Digitalization: Opportunities and Challenges for Organizations in the Euro-Mediterranean Area. International Journal of Euro-Mediterranean Studies, 12(2), 93-115.
  • Hannonen, O. (2020). In Search of a Digital Nomad: Defining the Phenomenon. Information Technology & Tourism, 22, 335-353.
  • Harpaz, A. (2021). Taxation of the Digital Economy: Adapting a Twentieth-Century Tax Syste to a Twenty-First-Century Economy. The Yale Journal of International Law, 46(57), 57-101.
  • Herman, I. ve Paris, C. M. (2020). Digital Nomadism: The Nexus of Remote Working and Travel Mobility. Information Technology & Tourism, 22, 329-334.
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  • OECD (2021b). Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. https://www.oecd.org/tax/beps/brochure-two-pillarsolution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-theeconomy-october-2021.pdf, Erişim: 19.03.2023.
  • OECD (2022). Migration Policy Debates. https://www.oecd.org/migration/mig/MPD-27- Should-OECD-countries-develop-new-Digital-Nomad-Visas-July2022.pdf, Erişim: 15.03.2023.
  • Reichenberger, I. (2018). Digital Nomads-A Quest for Holistic Freedom in Work and Leisure. Annals of Leisure Research, 21(3), 364-380.
  • Richter, S. ve Richter, A. (2020). Digital Nomads. Business & Information Systems Engineering, 62(1), 77-81.
  • Šímová, T. (2022). A Research Framework for Digital Nomadism: A Bibliometric Study. World Leisure Journal, 1-17.
  • Schlagwein, D. (2018). The History of Digital Nomadism. International Workshop on the Changing Nature of Work. San Francisco. https://www.researchgate.net/ publication/329182172_The_History_of_Digital_Nomadism, Erişim: 19.03.2023.
  • Thampson, B. Y. (2018). Digital Nomads: Employment in the Online Gig Economy. Glocalism: Journal of Culture, Politics and Innovation, 1, 1-26.
  • Thampson, B. Y. (2019). The Digital Nomad Lifestyle: (Remote) Work/Leisure Balance, Privilege, and Constructed Community. International Journal of the Sociology Leisure, 2, 27-42.
  • Tosuner, M. ve Arıkan, Z. (2019). Vergi Usul Hukuku. İzmir: Kanyılmaz Matbaası.
  • Tyutyuryukov, V. ve Guseva, N. (2021). From Remote Work to Digital Nomads: Tax Issues and Tax Opportunities of Digital Lifestyle. IFAC Papers online, 54(13), 188-193.
  • Woldoff, R. A. ve Litchfield, R. C. (2021). Digital Nomads: In Search of Freedom, Community, and Meaningful Work in the New Economy. New York: Oxford University Press.

Year 2023, Issue: 129, 235 - 257, 11.08.2023

Ahmet İnneci

https://doi.org/10.52836/sayistay.1274266

Abstract

References

  • Akıncı, A. ve Atalay, M. (2021). Türkiye’de Vergi Yükü ile Kişi Başına Düşen Gayri Safi Yurtiçi Hasıla Arasındaki İlişki: Fourier Yaklaşımı. Sayıştay Dergisi, 32 (121), 127-152.
  • Bozdoğanoğlu, B. ve Haspolat Kaya, I. (2019). Dijitalleşmenin Vergi İdaresi Açısından Yarattığı Fırsatlar ve Güçlükler: Ekonomi Dijitalleşirken Vergi İdarelerinin Dijitalleşme Süreci. Legal Mali Hukuk Dergisi, 15(176), 1647-1676.
  • Bozzi, N. (2020). #digitalnomads, #solotravellers, #remoteworkers: A Cultural Critique of the Traveling Entrepreneur on Instagram. Social Media + Society, 1-15.
  • Brown, H. (2020). Faqs about Estonia’s Digital Nomad Visa. https://www.e-resident.gov.ee/ blog/posts/faqs-about-estonias-digital-nomad-visa, Erişim: 22.03.2023.
  • Chen, J., Grimshaw, S. ve Myles, G. D. (2017). Testing and Implementing Digital Tax Administration. Digital Revolutions in Public Finance. (Ed.) Gupta, S., Keen, M., Shah, A. ve Verdier, G. International Monetary Fund.
  • Devereux, M. P. ve Vella, J. (2017). Implications of Digitalization for International Corporate Tax Reform. Digital Revolutions in Public Finance. (Ed.) Gupta, S., Keen, M., Shah, A. ve Verdier, G. International Monetary Fund.
  • Digital nomad visa in Spain https://www.immigrationspain.es/en/digital-nomad-visaremote-work/?gclid=CjwKCAjwzuqgBhAcEiwAdj5dRiMPknFzuJgU-NXltQFP9eex 0U7SPpNiabwHkNx4yOUhe0SavIX7IBoCydMQAvD_BwE, Erişim: 22.03.2023.
  • Gorenšek, K. ve Kohont, A. (2019). Conceptualization of Digitalization: Opportunities and Challenges for Organizations in the Euro-Mediterranean Area. International Journal of Euro-Mediterranean Studies, 12(2), 93-115.
  • Hannonen, O. (2020). In Search of a Digital Nomad: Defining the Phenomenon. Information Technology & Tourism, 22, 335-353.
  • Harpaz, A. (2021). Taxation of the Digital Economy: Adapting a Twentieth-Century Tax Syste to a Twenty-First-Century Economy. The Yale Journal of International Law, 46(57), 57-101.
  • Herman, I. ve Paris, C. M. (2020). Digital Nomadism: The Nexus of Remote Working and Travel Mobility. Information Technology & Tourism, 22, 329-334.
  • IRS (2023). Foreign Earned Income Exclusion. https://www.irs.gov/individuals/internationaltaxpayers/foreign-earned-income-exclusion, Erişim: 23.03.2023.
  • Jacobs, B. (2017). Digitalization and Taxation. Digital Revolutions in Public Finance. (Ed.) Gupta, S., Keen, M., Shah, A. ve Verdier, G. International Monetary Fund.
  • Juswanto, W. ve Abiyunus, Y. F. (2023). Taxing the Digitalized Economy: An Emerging Markets Perspective. Taxation in the Digital Economy: New Models in Asia and the Pacific. (Ed.) Hendriyetty, N., Evans, C., Kim, C. J. ve Hesary, F. T. Paris ve New York: Routledge.
  • Makimoto, T. ve Manners, D. (1997). Digital Nomad. New York: John Wiley & Sons.
  • Makimoto, T. (2013). The Age of the Digital Nomad: Impact of CMOS Innovation. IEEE SolidState Circuits Magazine, 5(1), 40-47.
  • Mancinelli, F. (2020). Digital Nomads: Freedom, Responsibility and the Neoliberal Order. Information Technology & Tourism, 22, 417-437.
  • Nash, C., Jarrahi, M. H., Sutherland, W. ve Phillips, G. (2018). Digital nomads beyond the buzzword: Defining digital nomadic work and use of digital Technologies. Lecture Notes in Computer Science, 1-10.
  • North, S. (2023). Croatia Digital Nomad Visa: Full 2023 Requirements and How to Apply. https://digitalemigre.com/relocation/croatia-digital-nomad-visa/, Erişim: 22.03.2023
  • OECD (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report. Paris: OECD Publishing.
  • OECD (2021a). Tax and Fiscal Policies After the COVID-19 Crisis. https://read.oecd-ilibrary. org/view/?ref=1112_1112899-o25re5oxnb&title=Tax-and-fiscal-policies-afterthe-COVID-19-crisis, Erişim: 20.03.2023.
  • OECD (2021b). Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. https://www.oecd.org/tax/beps/brochure-two-pillarsolution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-theeconomy-october-2021.pdf, Erişim: 19.03.2023.
  • OECD (2022). Migration Policy Debates. https://www.oecd.org/migration/mig/MPD-27- Should-OECD-countries-develop-new-Digital-Nomad-Visas-July2022.pdf, Erişim: 15.03.2023.
  • Reichenberger, I. (2018). Digital Nomads-A Quest for Holistic Freedom in Work and Leisure. Annals of Leisure Research, 21(3), 364-380.
  • Richter, S. ve Richter, A. (2020). Digital Nomads. Business & Information Systems Engineering, 62(1), 77-81.
  • Šímová, T. (2022). A Research Framework for Digital Nomadism: A Bibliometric Study. World Leisure Journal, 1-17.
  • Schlagwein, D. (2018). The History of Digital Nomadism. International Workshop on the Changing Nature of Work. San Francisco. https://www.researchgate.net/ publication/329182172_The_History_of_Digital_Nomadism, Erişim: 19.03.2023.
  • Thampson, B. Y. (2018). Digital Nomads: Employment in the Online Gig Economy. Glocalism: Journal of Culture, Politics and Innovation, 1, 1-26.
  • Thampson, B. Y. (2019). The Digital Nomad Lifestyle: (Remote) Work/Leisure Balance, Privilege, and Constructed Community. International Journal of the Sociology Leisure, 2, 27-42.
  • Tosuner, M. ve Arıkan, Z. (2019). Vergi Usul Hukuku. İzmir: Kanyılmaz Matbaası.
  • Tyutyuryukov, V. ve Guseva, N. (2021). From Remote Work to Digital Nomads: Tax Issues and Tax Opportunities of Digital Lifestyle. IFAC Papers online, 54(13), 188-193.
  • Woldoff, R. A. ve Litchfield, R. C. (2021). Digital Nomads: In Search of Freedom, Community, and Meaningful Work in the New Economy. New York: Oxford University Press.
There are 32 citations in total.

Details

Primary Language Turkish
Subjects Law in Context
Journal Section Research Articles
Authors

Ahmet İnneci 0000-0003-1229-7182

Publication Date August 11, 2023
Published in Issue Year 2023 Issue: 129

Cite

APA İnneci, A. (2023). Dijital Çağın Bir Vergi Sorunu: Dijital Göçebelerin Vergilendirilmesi. Sayıştay Dergisi(129), 235-257. https://doi.org/10.52836/sayistay.1274266
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