The purpose of this study is to examine Digital Service Tax (DST) practices in Turkey and around the world. Digitalisation is the transformation of information and processes through digital technologies, making them more efficient, faster and more accessible. With the spread of computers and the Internet, the process of digitalisation is accelerating and economic systems are changing with the emergence of new business models. New business models blur the distinction between goods and services. Companies, especially multinationals, can set up their headquarters in countries with low tax rates and provide services to any country in the world. As a result, countries are losing tax revenue. Under the leadership of the OECD, countries are adopting DHV practices to prevent these tax losses. DHV is currently implemented in 26 countries and is expected to be implemented in 8 countries. Although the subject, rate and scope of the DHV vary from country to country, the aim is to tax companies providing digital services and prevent tax losses. Turkey applies a relatively high tax rate on digital services (7.5%) and although the tax rate has not changed over the years, the share of digital services tax in total tax revenue has been increasing.