EVALUATION OF TAXATION OF SOCIAL CONTENT PRODUCTION AND APPLICATION DEVELOPMENTS FOR MOBILE DEVICES IN TURKEY

Abstract

Developments in the technological field affect all countries of the world and also cause different effects in our country. Especially electronic commerce has started to take an important place in country economies. Electronic commerce results in monetary growth of trade volume both within and between countries. As the volume of electronic commerce expands and new areas of activity are created in the field of informatics, the scope of social content production and application production for mobile devices is constantly evolving. Therefore, taxation of social content production and application production for mobile devices is gaining importance. In the declaration, the recent tax regulations on social content production and application production for mobile devices in Turkey were discussed.