İnönü Üniversitesi Hukuk Fakültesi Dergisi (Dec 2019)


  • Muhammet DURDU

Journal volume & issue
Vol. 10, no. 2
pp. 470 – 488


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The fact that social media enterprises become an important element of human life all over the world has brought along legal problems. The activities carried out through social media deal with tax law along with many law branches. Because it is seen that social media companies earn serious gains because of the advertisements published. Taxation of social media companies in international doctrine and international organizations studies such as OECD and EU examined under the heading of taxation of digital economy. It would be more inclusive and useful and solutions will be long-lasting to approach the situation through tax issues of the digital economy, not just through social media. It is observed that each country has similar problems regarding the taxation of the digital economy. The suggestions of the international organizations to solve these problems are guiding the countries. In the light of these suggestions, it is seen that each country is trying to find a specific solution. In Turkey to social media advertising company in terms of direct taxes it has been decided to apply withholding tax. Although this method is necessary in the short term, it is essential to produce a solution that covers the whole and all of the digital economy. In terms of indirect taxes, they do not have a method specific to the digital economy but are subject to general provisions.