IDEAS home Printed from https://ideas.repec.org/a/acc/malfin/v40y2025i123p132-165.html
   My bibliography  Save this article

Taxation of Online Services Offered Through Social Media Platforms: Legal Framework and Implementation Process

Author

Listed:
  • Betül Açıkgöz

    (Bozok University)

Abstract

As digitization accelerates, the taxation of services offered through social media platforms is gaining importance. Online education, consultancy, and software development are now provided globally via digital platforms, fueling the digital economy. However, taxation of these services poses challenges due to differences from traditional business models. In Turkey, the Ministry of Treasury and Finance has introduced a 15% withholding tax on social media content creators and online service providers to ensure tax justice and curb the informal economy. This article will analyze the legal basis and implementation of this taxation system, effective from January 1st, 2022, through case studies.

Suggested Citation

  • Betül Açıkgöz, 2025. "Taxation of Online Services Offered Through Social Media Platforms: Legal Framework and Implementation Process," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 40(123), pages 132-165, April.
    • Handle: RePEc:acc:malfin:v:40:y:2025:i:123:p:132-165
    DOI: https://doi.org/10.33203/mfy.1570072
    as

    Download full text from publisher

    File URL: https://dergipark.org.tr/tr/download/article-file/4299823
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.33203/mfy.1570072?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Digital platforms; Online services; Taxation; Gig economy;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:acc:malfin:v:40:y:2025:i:123:p:132-165. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Süleyman Kale (email available below). General contact details of provider: https://dergipark.org.tr/en/pub/mfy .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.