The 47th of the traditional meetings organized by our faculty was held on 11.03.2021 through digital platforms with the title of "Digitalization and Tax World".
Our program was organized by Ankara Yıldırım Beyazıt University Faculty of Political Sciences Head of Department of Public Finance. The meeting started with the opening speech of Prof. Dr. Hakkı Odabaş. In his speech, Prof. Dr. Odabaş stated that digitalization is rapidly changing and transforming our world, we see the effects of this digitalization in all areas of our lives, and this situation also affects our tax world.
Prof. Dr. Ersan Öz as the invited speaker of the meeting evaluated the effects of digitalization on the tax world. In this context, he considered that the digitization steps in the tax world first started with a tax identification number in 1998, and today the digitalization of tax administration / financial administration is almost completed. Prof. Dr. Öz then draw attention to the digital conversion in the world and the situation in Turkey. Prof. Dr. Öz stated that digital tax law has started to be discussed in tax law branches and evaluated that this branch of law includes the taxation of economic activities that develop with informatics, tax processes carried out in electronic environment, applications such as electronic invoices, electronic books, and legislation on tax crimes and penalties committed in the information environment. Prof. Dr. Öz emphasized that digitalization not only brings numerous benefits but also requires regulations in our traditional systems, and within this framework, public artificial intelligence has come to the fore. As a result, Prof. Dr. Öz stated that Turkish Tax Procedure Law should be reconsidered for e-applications, taxpayers should be given time for compliance, and the tax administration should assume a regulatory and supervisory role in the software market related to electronic financial applications. In the question and answer part of our program, issues such as the impact of digitalization on the future of tax types and a deemed tax on cryptocurrencies were mentioned.
