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

Betül Açıkgöz
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Betül Açıkgöz: Bozok University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2025, vol. 40, issue 123, 132-165

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.

Keywords: Digital platforms; Online services; Taxation; Gig economy (search for similar items in EconPapers)
JEL-codes: H24 H30 K34 M10 M48 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:40:y:2025:i:123:p:132-165

DOI: 10.33203/mfy.1570072

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