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Untaxed Social-Media Problem and Potential Solutions

Author

Listed:
  • Kaplanhan, Fatih
  • Korkut, Cem

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.

Suggested Citation

  • Kaplanhan, Fatih & Korkut, Cem, 2016. "Untaxed Social-Media Problem and Potential Solutions," MPRA Paper 76204, University Library of Munich, Germany, revised 10 Jan 2017.
    • Handle: RePEc:pra:mprapa:76204
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    More about this item

    Keywords

    untaxed income; social media; taxation; internet taxation;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • K29 - Law and Economics - - Regulation and Business Law - - - Other
    • 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

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