Taxation with Blockchain Technology

Akdemir Altunbasak T.

MALIYE DERGISI, sa.174, ss.360-371, 2018 (ESCI, TRDizin) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2018
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.360-371
  • Anahtar Kelimeler: Blockchain, Taxation, Payroll Tax, Value Added Tax, Transfer Pricing
  • Ankara Üniversitesi Adresli: Evet

Özet

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.