Taxation of the digital economy: An evaluation of the Turkish tax system

With the development and advancement of technology and the widespread use of the internet, innovations, and developments have occurred in the economic field. With these innovations and developments, traditional economic activities have shifted to digital platforms and a digitalized new economy has emerged. As with almost every innovation experienced, the digitalized economy also has advantages and disadvantages. One of the most important disadvantages of the digital economy has been experienced in the field of taxation. There are some difficulties in terms of taxation. In recent years, many countries and international organizations have sought solutions for taxation difficulties in the taxation of the digital economy. Taxation of the digital economy is one of the important problems we have faced in the recent past. It is desirable that these problems be resolved, both nationally and globally. Within the scope of this study, the emergence and development of the digital economy have been explained and tried to be explained by referring to the process from the birth of the digital economy to the present day. Then, the problems and tax disruptions brought by the new economic order were investigated and determined, and solutions to the problems and disruptions that emerged were investigated. Keywords: Digital economy, technological developments, e-commerce, digital taxation