Taxation problems and solutions in the digital economy

In the global economy undergoing a transformation driven by globalization, the digital economy has emerged as a result of advances in information and communication technologies. This structure has transformed business processes, reshaped economic relations, and created new job opportunities. However, the rapid growth of the digital economy has raised various challenges for global tax systems. The ability to conduct digital activities across geographical borders allows companies to easily transfer their income between countries, leading to erosion of the tax base. In this context, the BEPS project developed by the OECD includes measures to prevent multinational corporations from reducing their tax burdens through tax planning. Furthermore, the implementation of the global minimum corporate tax aims to strengthen international tax equity by preventing digital companies from being taxed below a certain rate regardless of their country of operation. Furthermore, many countries aim to increase tax compliance in the digital economy by imposing digital service taxes at different rates. Such measures highlight the importance of international cooperation in resolving tax issues in the digital economy and serve to protect countries' tax bases. The purpose of this study is to identify the tax issues arising from the digital economy and to develop solutions for these issues. This study conducted a review of domestic and international literature using the document review method, a qualitative research method. The study consists of three sections. The first section addresses the concepts of digitalization, digital transformation, and the digital economy, assessing the general characteristics of the digital economy and its place within the overall economy. The second section examines the taxation of the digital economy, discussing the tax issues arising from this process and the challenges encountered in different tax types. The third section examines international and national studies and proposed solutions related to the taxation of the digital economy. The study concluded that the shortcomings of unilateral digital service taxes should be addressed, these taxes should be phased out, and new national taxes should not be introduced in their place. Furthermore, it was determined that the simultaneous and harmonious implementation of the OECD's Pillars 1 and 2 mechanisms is critical to ensuring fairness, stability, and predictability in the international tax system. Furthermore, tax policies must be designed to be flexible and adaptable, taking into account the dynamic nature of the digital economy. In this context, updating tax laws and tax systems is crucial.