THE NEW TAX ISSUE: TAXING ROBOTS
Robots can be used as, inter alia,soldiers, journalists, car drivers, doctors,bankers, nurses and even lawyers.For example, if they are used for theperformance of work in social areas, theycan then analyze thousands of documentsin a very limited time frame and caneventually replace hundreds of lawyersand/or paralegals in the research process.Accordingly, there will undoubtedly be nolimit to the income that robots can earn.All of the areas of law will be affectedby new issues raised by the developmentof robotics technology. An EU Report hasstarted to clarify the rights and liabilities ofrobots in civil law and has defined a newterm called the “electronic person,” andas a result, this new term will affect thetax laws. Robot taxing not only createsincome tax or corporate tax issues, butit may also create issues related to ValueAdded Taxes, Special Consumption Taxes,Motor Vehicle Taxes or any other taxes andtax agreements. In Turkey, there has beenno preparatory work done related to thenew issue of “robot taxing,” but there isan urgent need to start to prepare specificreports and to develop specific regulatoryrules.
Yeni Vergi Konusu: Robotların Vergilendirilmesi
Robotlar, askerler, gazeteciler, araç sürücüleri, doktorlar, bankacılar, hemşireler ve hatta avukatların yerini alabilirler ve örneğin eğer sosyal alanda kullanılır ya da çalışırlarsa, araştırma süreçlerinde, binlerce dokümanı çok kısa bir süre içerisinde ayrıntılı biçimde inceleyerek yüzlerce avukatın ve/veya stajyerlerin yerini alabilirler. Buna bağlı olarak da hiç şüphesiz robotların elde edeceği gelir konusunda bir sınırlama olmayacaktır. Robot teknolojisinin gelişiminden tüm hukuk alanları etkilenecektir. AB Raporu robotların, medeni hukuk alanında hakları ve sorumluluklarını açıklamış ve yeni “elektronik kişi” tanımına yer vermiş olup, bunun bir sonucu olarak da bu yeni terimden vergi hukuku da etkilenecektir. Robotların vergilendirilmesi sadece gelir vergisi ve kurumlar vergisi alanında bir sorun olmayıp, aynı zamanda katma değer vergisi, özel tüketim vergisi, motorlu taşıtlar vergisi veya diğer vergiler ve vergi anlaşmalarını da etkileyecektir. Türkiye’de henüz yakın gelecekteki robot vergilendirilmesi tartışması hakkında bir çalışma bulunmamaktadır; ancak acilen özel bir rapor düzenlenerek özel yasal düzenlemeler yapılmalıdır.
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- ISSN: 1309-9485
- Yayın Aralığı: Yılda 2 Sayı
- Başlangıç: 2010
- Yayıncı: Türkiye Adalet Akademisi
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