Digital Services Tax in Turkey

in this context, the Digital Service Tax, which is a new type of tax accepted by Law No. 7194 in our country, is a result of the stud-ies carried out to determine the activities in the digital fıeld, to bring some main criteria on problematic issues, especially the concept of the permanent establishment, and to tax digital services to avoid tax avoidance.

Although states undoubtedly have the right and the authority to tax those who operate in their areas of taxation and earn income; while using this authority, it is clear that the taxation of the digital economy should be carried out by the principles of law, in particular tax law, and that the existing tax burden should not be aggravated in violation of these principles.

At this point, it should be noted that the fact that France, India, and Turkey (which have adopted digital services tax) are ali subject to an official investigation by the United States of America (where many important companies exporting digital technology are present) constitutes an important obstacle to the search for tax justice in the field of the digital economy. Although it does not mean that we adopt the views in its content, the report organized by the United States of America on Turkey about this issue has been appended to the end of this book to better understand the discussions on this subject and due to its value in terms of academic studies

	Main Concepts Of Digital Economy And Historical Process Of Its Taxation
	Factors In The Acceptance Of Digital Service Tax, And Process
	Issues Regarding Liability And Exemption On Of Digital Service Tax
	Services Excluded From Digital Service Tax
	Tax Base Of Rate, And Rate, Digital Service Tax
	Application Of Digital Service Tax
	Sanction Of Blocking Of Access To Service Provided By The Digital Service Providers