The status and control of payment companies and electronic money companies towards the Turkish tax laws of and the Turkish Central Bank

As a result of the widespread use of technology and the increase in internet access, payments and payment systems have also been transferred to the electronic environment. These payments made over the Internet have started to be used in almost every country, especially in developed countries. The social and economic structure has begun to change as payments are made in electronic environments through electronic systems. As in the rest of the world, the fact that payments are made with electronic systems in Turkey has given a different momentum to the economy and trade. Over time, consumers started to pay bills, purchase products or services, and pay salaries via electronic systems. In Turkey, a number of problems arose during the integration of this new technology into the Turkish banking and payment system. The most important of these problems is the problem of establishing a legal infrastructure. Electronic payment systems, which were provided with a legal infrastructure in 2013 with the Law No. 6493 on Payment and Securities Settlement Systems, Payment Services and Electronic Money Institutions, continued their development and required additional interventions. In this study, the situation and supervision of payment institutions and electronic money institution companies vis-à-vis Turkish tax laws and the Turkish central Bank are examined.