Research Information System
MALIYE DERGISI, no.178, pp.263-288, 2020 (ESCI)
As a result of the developments in the digital field, the fact that the organizations operating in this field internalize all the revenues and do not make any contribution to the public revenues in the country of origin creates an important taxation problem. In order to solve this problem, the studies carried out by Organisation for Economic Co-operation and Development (OECD) and European Union (EU) that include the taxation of certain digital activities brought the idea of an equalisation levy under the called digital service tax in the short term. In this context, in Turkey, it is aimed to taxation of the multinational companies' revenue from digital services by examining various country practices and suggestions of global organizations and the "Digital Service Tax" has been added to agenda.