General Assessment On The Taxation Of Social Media Phenomena İn Turkey Within The Framework Of Recent Legislative Amendments

The rapid and continuous development of information and communication technologies has brought about many changes and innovations in people's lives. Although technology is developing very rapidly in every field, it can be said that the most important change is in communication and communication devices with the effect of the internet. The desktop phones used in the past have been replaced by mobile phones, and thanks to the developing technology, it has become possible to perform many functions such as sending and receiving e-mails, watching television, listening to music, shooting videos, and using social media through these smart devices by using the internet on mobile phones, and it has become a part of daily life. These developments in communication and communication devices have led to the emergence of various social media platforms. Along with the digital economy, the fact that social media platforms are visited by countless people every day has made these platforms an important center both for individuals to show their individual abilities and for businesses to promote their products. In this context, in this study, firstly, the concepts of social media and social media platforms are explained, and then the taxation of social media influencers who generate income by producing content on these platforms within the framework of their individual abilities or by promoting the products of businesses is evaluated and discussed within the framework of the latest legal regulations.