International Journal of Public Finance

Öz

The progress that has taken place through
technological developments in the field of telecommunication and communication
influences both economic and social life profoundly since it is closely related
to the information, finance, and education sectors. The study will mainly cover
telecommunications tax. Article 29 of the Law on Municipal Revenues No. 2464
regulates communication tax. Even though more than thirty years have passed
since the introduction of this law and important developments and new institutions
have been established regarding the telecommunication process, it has been seen
that these developments are not included in the scope of telecommunication
taxation and that these institutions are not taxpayers of telecommunication
tax.

Both the wording of the law and the administrative
opinions regarding the issue are that the communication tax will only be taken
from Türk Telekom. Such an interpretation is obviously contrary to Article 10
of the Constitution. The acceptance of Türk Telekom as the only taxpayer
reveals following serious contradictions;

- If this institution also offers mobile services,
whether these services will be included in the scope of tax,

- What happens when mobile service providers
provide fixed phone service,

- The situation of internet service providers using
Türk Telekom's infrastructure

Our aim is to propose a
model that is compatible with the contemporary legal principles by presenting
the current situation in terms of tax law norms.