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Blok Zincir (Blockchain) Teknolojisi ile Vergilendirme

Dijitalleşmenin ve otomasyonun hâkim olduğu globalleşen bir dünyada değişim kaçınılmazdır. Blok zincir teknolojisinin kullanılması ile birlikte kamu ve özel sektör muazzam bir dönüşüme uğrayabilecek ve bu potansiyel onları yaşamın her alanında etkisi altına alabilecektir. Gelişim sürecinde olan bu türden bir teknolojinin vergilendirme alanında nasıl ve ne şekilde uygulanacağı soruları da eş zamanlı olarak ortaya çıkmıştır. Çalışmada, blok zincir teknolojisi ile vergilendirme alanında karşılaşılan çeşitli zorlukların üstesinden gelinebilecek teknolojik tabanlı çözümlerin ileri sürülmesi amaçlanmış; bu kapsamda, blok zincir teknolojisinin vergilendirmede öncelikli olarak uygulanabileceği alanlar olumlu-olumsuz yanları ile değerlendirilmiştir.

Taxation with Blockchain Technology

Abstract In a globalizing world of digitalization and automation, change is inevitable. With the use of the blockchain technology, the public and private sector can be subject to an enormous transformation and such potential could influence them in all areas of life. The question of how and how to apply such technology in the development process in the field of taxation has also showed up synchronously. This study aims to offer blockchain technology-based solutions that could help overcome the challenges faced in taxation issue. Within this scope, the fields in which the blockchain technology could be primarily used in taxation will be studied in terms of their advantages and disadvantages.

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