Investigation of the impact of digital economy on tax revenues within the framework of OECD countries

This study aims to examine the impact of the digital economy on tax revenues within the scope of the Organization for Economic Development and Cooperation (OECD) countries. In line with this determined purpose, studies in the literature on the subject were examined. Although the digital economy, which has emerged as a result of technological developments, is a new concept, it causes great debates in the global arena due to the opportunities it offers and the problems it causes. In order to solve these problems, states at the national level and international organizations such as the OECD, the UN and the EU Commission have made various regulations. Despite all the laws passed and all the electronic applications implemented, the problems related to the digital economy have not been eliminated. This study is important in terms of contributing to the literature and setting an example for studies and research to be conducted on the subject in the future, as there are few studies and studies that deal with digital economy and tax revenues together in the literature.