Elektronik Ponzi Sisteminden Elde Edilen Gelirlerin Vergi Kanunları Karşısındaki Durumu

40. Uluslararası Maliye Sempozyumu, Antalya, Türkiye, 22 - 25 Ekim 2026, cilt.1, sa.1, ss.1, (Tam Metin Bildiri)

Yayın Türü: Bildiri / Tam Metin Bildiri
Cilt numarası: 1
Basıldığı Şehir: Antalya
Basıldığı Ülke: Türkiye
Sayfa Sayıları: ss.1
Recep Tayyip Erdoğan Üniversitesi Adresli: Evet

Özet

Ponzi schemes are fraudulent financial structures in which investors are promised high returns, while payments to earlier participants are financed by funds obtained from new participants, rendering the scheme unsustainable once the inflow of new funds ceases. Digitalisation has enabled such schemes to reach broader audiences through the internet, social media, electronic payment instruments, and crypto-assets, thereby contributing to the emergence of electronic Ponzi schemes. This study examines the status of economic values derived from Ponzi and electronic Ponzi schemes under Turkish tax law. Adopting a normative legal research methodology, the study employs both the statutory approach and the case approach. The analysis is conducted within the framework of the Tax Procedure Law, Income Tax Law, Corporate Tax Law, and Value Added Tax Law, while major Ponzi and Ponzi-like schemes in Türkiye are also examined. The study concludes that the unlawful or criminal nature of an activity does not, in itself, preclude taxation; however, the total amount of funds entering the scheme cannot automatically be regarded as taxable income. Accordingly, taxation requires a combined assessment of the true economic substance of the transaction, the taxpayer’s legal status, the actual income obtained, and the manner in which the funds are used.