The evaluation of digital service tax in terms of constitutional taxation principles

The system of globalizing world has caused to experience many modifications with digitalization. The most affected by these changes is interstate trade. Because digital trade has damaged to economies of the world community which has tax rules of themselves and led to tax problems. For this problem, even if some global establishments have taken several precautions, these precautions have been insufficient and caused to take precaution according to the own tax rules of the states. Based on this situation, Turkish government has put into action Digital Service Tax, numbered 7194, on the twelfth of December, 2019. But this situation has caused inconsistency in the principles of tax justice, tax equality, taxation based on financial capacity, generality of tax, fair and balanced distrubution of tax, and legality of tax which are the principles of taxation in article 73 of Turkish Constitutional and while establishing a tax mentality, in line with these principles, is important, it is in rapport with the principle of remuneratin for public expenditures As a conclusion in this study, it is need to be corrected inconsistency Digital Service Tax , has been put into action in Turkey with principles of taxation in article 73 of Turkish Constitutional.