Taxation of Those Who Earn Income from Social Media in Türkiye: Problems Encountered and Solution Suggestions

Abstract

Developments in information and communication technologies have made the use of the internet widespread in the world. With the increase in the use of the internet, the methods of commercial activities have diversified. Today, with the internet network and communication technologies taking a more active place in life, social networks have gained a special importance. Social networks represent the connections between people and the power of these connections. Today, apart from visual and written media, people have created a medium called social media by making new friends, finding old friends or sharing their knowledge and skills that they have specialized in a certain social, political, cultural, and economic area in the virtual environment. Social media has created a new field of activity by not staying away from economic life. The number of people who aim to generate income with the use of social media is increasing day by day. The logic of revenue generation, which can be achieved in different ways, is based on a similar cycle on most platforms. Content on social media platforms is created by users. This created content is crowned with an advertisement in order to attract attention and ultimately generates revenue. In addition, with social media, there is not only digital content, but also the sale of goods. As such, the tax situation of the income obtained is of great importance. Social media production activities are increasing in Türkiye as well as in the world. Various legal arrangements have been made in Türkiye in order to solve the tax problems that occur as a result of the digitalization of the said economic activities. However, despite the arrangements made on the subject, some problems still remain. In this direction, the study aims to identify the problems related to the taxation of income earners through social media in Türkiye and to offer various solutions.