What is Digital Services

A series of necessary structural transformation has started to be implemented in Turkey with the new economic program described under the heading of “New Economy Program: Structural Transformation Steps 2019.” In the field of tax transformation of these structural transformation steps, some studies have been carried out towards the creation of “New Tax Architecture.” Within the scope of these studies, a new tax application under the name of “digital service tax” is designed. In fact, this step taken by the government of Turkey for the taxation of digital services is parallel to the developments in the world. In this study, for the better understanding of the necessity/importance of digital service tax and what kind of tax application is it, digital service tax planned to be implemented in Turkey is evaluated with its all aspects and in line with the developments in the world.