Digital Goods

Today, technological developments have brought some tools and equipment that make people's daily life more easier. Undoubtedly, the internet is the most important of these technological developments. As a matter of fact, electronic commerce is an infrastructure system that develops depending on the internet. Ecommerce offers unlimited trading options to buyers and sellers, regardless of time and place. Although electronic commerce provides such convenience to the parties, it (especially digital goods and services) creates serious problems for tax authorities. To these problems we can show; determining the type of goods and services sold over the virtual environment, determining the source country to which the vendor is affiliated etc. The problems experienced in the taxation of income derived from e-commerce also hinder the functioning of tax audits. In this study; we will try to evaluate the functioning of tax auditing by revealing the positive and negative effects of electronic commerce on tax auditing.

This paper theorises personal data more fundamentally and exposes the vulnerability of organisation-controlled personal data. It then reports on the micro-economic model design of a new personal data exchange by designing and creating PPD or person-controlled personal data through a new technological artefact called the Hub-of-all-Things (HAT) and report the build and implementation of the mechanisms, coordination and incentive structures for PPD exchanges.

В статье представлен анализ особенностей нового этапа развития информационной экономики, названного авторами информационно-цифровой экономикой (ИЦЭ). Представлены подходы к формированию концепта ИЦЭ, рассмотрены её основные параметры (информационно-цифровые блага, капитал, рента) и механизмы реализации (цифровые платформы). На основании анализа тенденций развития ИЦЭ сделан вывод о формировании глобального гибридного организованного пространства.

Ключевые слова: информационно-цифровая экономика, цифровые технологии, цифровые платформы, информационно-цифровые блага, информационно-цифровой капитал, информационно-цифровая рента, цифровые двойники, глобальное гибридное организованное пространство.

The article presents an analysis of the features of the new stage of development of the information economy, named by the authors as the Information Digital Economy (IDE). The approaches to the formation of the concept of the IDE are presented, its main parameters (information-digital technologies, benefits, capital, rent) and realization mechanisms (digital platforms and systems) are considered. Based on the analysis of the development trends of the IDE, a conclusion was made on the formation of the Global Hybrid Organized Space.

Key words: information-digital economy, digital technologies, digital platforms, information-digital goods, information-digital capital, information-digital rent, digital twins, global hybrid organized space.

2000s technology made everything come up to each person’s devices by itself thanks to widespread broadband internet connection. Therefore, content business took its share from this revolution by digitalizing; however, since there are lots of different people from different countries with different languages, cultures or understandings, localization became an issue for producers to satisfy their consumers with rapid growth of distribution via internet. That increase of internet connection also made digital content business market more and more competitive and video games became one of the most promising one with its growth, market size and accessibility. In this research, as a side-effect of globalization, localization is examined for video games with its moderation effect on digital purchasing intention. In order to analyze this effect, questionnaires with differing moderators are applied to Turkish gamers for understanding their intentions as a whole and change under different localization circumstances. For the statistical analyses and comparisons, different variations of multiple regression analysis is used mainly.