Audit of social network providers in Turkish law

With the rapid spread of the Internet throughout the world, there is an increase in illegal violations specific to these places. States apply to legal regulations in order to prevent such violations. In this context, social network providers constitute important actors in audit activities. Within the scope of the thesis, three different dimensions of the control of social network providers are discussed. The issue of broadcasting commercial advertisements on social networks in accordance with the consumer protection legislation was first discussed within the scope of the thesis. In this respect, it has been concluded that there is a need for harmonization and innovations in the legislations in order to carry out the audit effectively. It has been commented that confusion can be avoided with a special arrangement for social network providers. The taxation of the earnings of social network providers due to the country in which they operate has been examined as another dimension. The necessity of taxation of social network providers has been investigated and the obstacles encountered in this regard have been discussed. The developments in the taxation of social network providers, which are considered within the scope of digital economy activities in the world, and the proposed tools and methods have been researched and the legal situation in Türkiye has been evaluated. The importance of international cooperation was emphasized to ensure effective taxation. Finally, the responsibilities of social network providers and the audit activities implemented in this context in terms of ensuring compliance with the content published by the users with the law were investigated. Council of Europe recommendations and declarations and EU law on the internet have been examined and the situation in Turkish law has been evaluated. It has been concluded that the developments that Turkey has made will lead to positive results, and for this reason, it is necessary to implement the sanctions and ensure that the obligations are fulfilled effectively. Within the scope of audit activities, it was emphasized that it was necessary to establish a balance between fundamental rights and freedoms, and that the practitioners should act in line with the principles of proportionality and convenience.