The restrictions made within the scope of co- ronavirus measures in order to reduce the trans- mission rate of the Covid-19 pandemic, which has taken the world under its influence, has greatly increased the use of digital media and internet. One of the areas most affected by the restricti- ons was undoubtedly the economy. In particular, the shift of trade to the digital field has made tax regulations necessary. As a matter of fact, many countries have had the opportunity to earn inco- me through commercial activities without a per- manent workplace. Minimizing the losses related to taxes, which is the main argument of fiscal policy, is a very important issue. In this context, the concept of digital economy has been exami- ned theoretically. The difficulties in netting and taxation of business activities are discussed. Con- sidering the measures taken in selected count- ries and Turkey, methods such as digital service tax, digital workplace concept, online advertising withholding draw attention. However, for effecti- ve taxation in the digital economy, it is necessary to update the taxation system by creating global rules rather than unilateral methods.