SİBER MEKÂNININ (CYBERSPACE) VERGİLENDİRİLMESİNİN GEREKLİ OLUP-OLMADIĞI ÜZERİNE BİR DENEME

This paper investigates whether there is a need for the taxation of the
cyberspace. It also looks shortly at whether there is a need for a revision of the
international tax systems. By doing this it looks at the difficulties in the VAT taxation of intangible goods and services. It also discusses the proposed cybertax by
giving its advantages and disadvantages. It concludes that the taxing of the
cyberspace is a necessary step to help prevent, congestion.of the net lines and the
provision of irrelevant and poor quality information. It is also a necessary step to
protect the Internet Service Providers' (ISPs) property rights, and to improve
worker productivity who are 'addictive' to cyberspace. It furthermore, draws
attention to the problems of a new taxation, and addresses the need for avoiding
potential flaws of for example, double taxation and unclear, uneasy to apply
principles.