DİJİTALLEŞEN EKONOMİDE VERGİLEME SORUNLARI VE ÖNERİLER

Digitalization emerges as a powerful phenomenon that changes the fundamental dynamics of the global economic system. The rapid development of the internet and digital technologies has led to the transfer of trade, financial transactions, services and production to digital platforms. Digitalization has also transformed traditional economic structures and created a more efficient, flexible and global business environment. However, the rapid growth of the digital economy seriously challenges tax collection methods and systems. The monitoring and taxation of trade conducted through digital platforms and virtual services according to traditional taxation methods applied by tax authorities on a local and global scale has become quite complex. This situation leads to significant losses in tax revenues and makes it difficult for digital platforms to fulfill their tax obligations. The aim of this study is to examine the effects of the digitalizing economy on taxation and to offer solution suggestions for the encountered problems. The article addresses the problems created by the digital economy, especially in the areas of taxation of digital commerce, cloud computing, digital advertising and cryptocurrencies. Digital platforms face serious challenges for tax authorities to monitor the tax base and collect taxes due to virtual trade and cross-border transactions. In addition, tax evasion and tax optimization (tax avoidance) problems that arise with digitalization threaten the sustainability of local economies. The article emphasizes that tax collection systems need to be updated in the digital economy. Some countries have introduced new types of taxes such as the digital service tax (DST) for the taxation of digital services. These taxes aim to encourage tax payments in the countries where digital platforms operate. However, since the digital economy is a global phenomenon, international cooperation and coordination are of great importance in taxing digital services. In this context, international organizations such as the OECD and the United Nations have made recommendations on the taxation of the digital economy and have pointed out that digitalization necessitates tax reforms on a global scale. The study argues that new tax models need to be developed for the digitalizing economy. Tax models based on regions where users are densely populated for digital services may be a more effective approach to taxing digital platforms. In addition, the importance of using new technologies suitable for the characteristics of the digital economy, especially artificial intelligence, blockchain and data analytics, in tax auditing and collection processes is emphasized. These technologies can increase tax revenues by enabling tax authorities to monitor and audit digital transactions more transparently. In summary, digitalization has posed a major challenge to the current structures of tax systems. The global operation of digital platforms makes it difficult for local tax authorities to effectively collect taxes in this new environment. The main recommendation of this study is to develop new tax policies compatible with the digital economy, increase international cooperation and strengthen technological infrastructures. With such reforms, tax justice and global economic balance can be maintained by ensuring the integration of the digital economy into tax systems. Taxation of the digital economy is of critical importance not only for tax authorities but also for the sustainability of the global economic system.