Untaxed Social-Media Problem and Potential Solutions

Kaplanhan, Fatih and Korkut, Cem (2016): Untaxed Social-Media Problem and Potential Solutions. Published in: Inquiry - Sarajevo Journal of Social Sciences , Vol. 2, No. 2 (26 December 0025): pp. 191-210.

Abstract

Advancement of internet innovation brings both pros and cons by changing the rules and dynamics of fields as trade, public service, education, entertainment, intelligence, and defense. The developments in web technology provided a lot of conveniences. On the other hand, this situation brought many problems because of lack of laws and rules in this field. One example of these challenges is those websites do not have branches in every country are not subject to taxation. This situation is directly related to the sovereign rights of the countries. Major international internet companies are only subject to tax in the countries where their headquarters are located and do not pay taxes in other nations where they earn money. Particularly in the developing countries, the tax loss reaches serious dimensions. This study will focus on the problem of social media taxation. Also, solution proposals will be presented especially for developing countries.

• Item Type: MPRA Paper
• Language: English
• Keywords: untaxed income, social media, taxation, internet taxation
• Subjects: E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy; K - Law and Economics > K2 - Regulation and Business Law > K29 - Other; K - Law and Economics > K3 - Other Substantive Areas of Law > K34 - Tax Law; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and Regulation

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