Taxation of the Gig Economy in the context of digital nomads and taxation proposal for Türkiye

The study discusses how digital nomadism, a new product of digital capitalism that has become mainstream through various factors, has turned into a new generation of income and human capital element for countries, and the digital nomad visa programs that countries implement to obtain this income and human capital. The aim of the study is to propose a comprehensive digital nomad visa program, with a focus on tax practices, that can address the shortcomings of the current visa program adopted by Türkiye, which belongs to the class of developing countries with a talent gap that will enable its digital transformation effectively in the short term. This study is the first doctoral thesis written with this feature and is expected to contribute to the national literature, which currently has a limited number of studies. The most preferred professions of digital nomads operate in areas where Türkiye's skilled workforce, which can enable its digital transformation, is scarce. An inclusive digital nomad visa program that ensures Türkiye ranks high in the destination preferences of these individuals can provide significant gains for Türkiye. With its geopolitical and geostrategic position and the rich structure of its tourism industry, Türkiye can become an attraction center for digital nomads. However, it would not be wrong to say that tax practices will play a leading role in digital nomads' preference for Türkiye as a destination. In this context, tax incentives are at the forefront of the Turkish Digital Nomad Visa Program designed accordingly. According to the proposed recommendation, it is aimed to ensure the provision of qualified workforce for Türkiye's digital transformation through the implementation of individual income tax exemption for digital nomads and the exemption from tax of a certain percentage of the services they provide to Turkish businesses established domestically in the fields they operate.