Taxation of e-sports in developing world

dc.authorid0000-0002-7917-9802
dc.contributor.authorAvcı, Orçun
dc.date.accessioned2022-01-27T05:51:49Z
dc.date.available2022-01-27T05:51:49Z
dc.date.issued2021
dc.departmentİktisadi ve İdari Bilimler Fakültesi
dc.description.abstractToday, great progress is being made in information technology with the digital age. However, technological opportunities have started to be used extensively in many areas. The game industry has also been affected by this situation. With electronic sports (e-sports), the sports concept of the new digital world has begun to change. E-sports has become an important organization for both the players and the game industry. E-sports, where interest is increasing day by day, has led to the formation of a large economic market. The world benefits greatly from this market. However, there are some problems with taxing e-sports in the world. It is seen that there is no clarity on how e-sports will be taxed. The existing problem in this regard causes a decrease in the tax revenues of the countries and the emergence of international tax problems. The aim of this study is to provide information about e-sports in the developing world and to make suggestions on various examples of taxation. As a result of the study, it was determined that there are weaknesses in taxing e-sports around the world. Especially the absence of tax legislation regarding e-sports and the existence of a legal gap in taxation could seriously damage the tax systems of countries.
dc.identifier.doi10.30798/makuiibf.820856
dc.identifier.endpage1876en_US
dc.identifier.issn2149-1658
dc.identifier.issue3en_US
dc.identifier.startpage1858en_US
dc.identifier.urihttps:/dx.doi.org/10.30798/makuiibf.820856
dc.identifier.urihttps://hdl.handle.net/20.500.12451/9159
dc.identifier.volume8en_US
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.language.isoen
dc.publisherMehmet Akif Ersoy Üniversitesi
dc.relation.ispartofMehmet Akif Ersoy University Journal of Economics and Administrative Sciences Faculty
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectDeveloping World
dc.subjectE-Sports
dc.subjectTaxation
dc.subjectGelişen Dünya
dc.subjectE-Spor
dc.subjectVergilendirme
dc.titleTaxation of e-sports in developing world
dc.typeArticle

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