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Akıllı Sınır Yaklaşımı Çerçevesinde Blok Zinciri Teknolojisinin Gümrük İşlemlerinde Potansiyel Kullanım Alanları

Year 2018, Issue: 14, 18 - 31, 01.10.2018

Abstract

Küresel ticaret, eşyanın sınır ötesine geçişini hızlandırmak için Ticareti Kolaylaştırma Anlaşması ve Revize Edilmiş Kyoto Protokolü gibi yasal metinlerin yanında teknoloji tabanlı akıllı sınır uygulamalarıyla da desteklenmektedir. Bu çalışmanın amacı, akıllı sınır yaklaşımı çerçevesinde gümrüklerde blok zinciri tabanlı uygulamaların kullanabileceği alanları tartışmaktır. Bu motivasyonla, kurgulanan bir dış ticaret senaryosu üzerinde başlıca blok zinciri karakteristikleri dağıtık defter teknolojisi, eşler arası protokol, mutabakat ve doğrulama mekanizmaları, verilerin değiştirilemezliği ve izlenebilmesi, özel/genel anahtarlı altyapı, akıllı kontratlar vb. açıklanmaktadır. Blok zinciri teknolojisinin akıllı sınırları destekleyerek özellikle güvenli bir ekosistemin oluşması, ticaretin kolaylaştırılması, etkili risk analizi ve gümrük denetimi konularında işlevsel olabileceği değerlendirilmektedir

References

  • • Altunbaşak, T. A. (2018). “Blok Zincir (Blockchain ) Tekno- lojisi ile Vergilendirme.”, Maliye Dergisi, 174(Ocak Haziran), 360–371.
  • • Androulaki, E., Murthy, C., Nguyen, B., Sethi, M., Singh, G., Smith, K., Laventman, G. (2018). “Hyperledger Fabric: A Dist- ributed Operating System for Permissioned Blockchains.”, In Proceedings of the Thirteenth EuroSys Conference on - EuroSys ’18 (pp. 1–15). Portugal.
  • • Angell, M. (2018). “ Port of Rotterdam looks at blockchain project for container logistics” https://www.freightwaves.com/ news/port-of-rotterdam-blockchain (Erişim Tarihi: 25.10.2018)
  • • Antonopoulos, A. M. (2014). Mastering Bitcoin. ABD: O’Reilly Media.
  • • Baird, T. (2015). “Functional Actorness? Border Security in the EU and Turkey.” International Journal of Public Administration, 38(12), 849–859.
  • • Baran, P. (1962). “On Distributed Cominications Networks.” The Rand Corporation (Vol. 1). Santa Monica.: http://pages. cs.wisc.edu/~akella/CS740/F08/740-Papers/Bar64.pdf (Eri- şim Tarihi: 31.10.2018)
  • • Baştuğ, S., Yıldız, R. Ö.,(2018), “Blok Zincir Teknolojisi Kap- samında Elektronik Konşimento.” https://www.researchgate. net/publication/327645133_BLOK_ZINCIR_TEKNOLOJISI_ KAPSAMINDA_ELEKTRONIK_KONSIMENTO (Erişim Tarihi: 30.10.2018)
  • • Beck, R. (2018). “Beyond Bitcoin: The Rise of Blockchain Wor- ld.” IEEE Computer, 51(2), 54-58.
  • • Bellazreg, R., Boudriga, N. ve An, S. (2013). “Border surveillan- ce using sensor based thick-lines’, in Information Networking (ICOIN).” 2013 International Conference on, pp. 221–226.
  • • Bowering, G. (2018). “Does e-commerce and the growing ava- ilability of trade data mean that the customs declaration may no longer be required?”, World Customs Journal, 12(1), 3–16.
  • • Carson, B., Romanelli, G., Patricia, W., ve Zhumaev, A. (2018). “Blockchain beyond the hype: What is the strategic business value? McKinsey&Company.”, https://www.mckinsey.com/ business-functions/digital-mckinsey/our-insights/blockcha- in-beyond-the-hype-what-is-the-strategic-business-value (Erişim Tarihi: 11.10.2018)
  • • Ceyhan, A. (2008). Technologization of security: Management of uncertainty and risk in the age of biometrics. Surveillance and Society, 5(2), 102–123.
  • • Christidis, K. ve Devetsikiotis, M. (2016). “Blockchains and- nSmart Contracts for the Internet of Things.”, IEEE Access, 4, 2292–2303.
  • • Civelek, M. E. ve Özalp, A. (2018). “Blockchaın Technology And Fınal Challenge For Paperless Foreıgn Trade.” Eurasian Business & Economics Journal, 15(July), 1–8.
  • • Condon, M. (2018). “We.trade blockchain platform completes multiple real-time customer transactions,” https://we-trade. com/article/we-trade-blockchain-platform-completes-multip- le-real-time-customer-transactions (Erişim Tarihi: 02.11.2018)
  • • Deloitte. (2015). Smart Borders Increasing security without sacrificing mobility. https://www2.deloitte.com/content/ dam/Deloitte/global/Documents/Public-Sector/dttl-ps-GM- BM-Border-Point-Booklet.pdf (Erişim Tarihi: 10.10.2018)
  • • Digital Economy Taxation (2017), Blockchain 101 for Gover- nments, WU Global Tax Policy Center of Vienna University of Business and Economics. http://www.un.org/esa/ffd/wp- content/uploads/2017/10/15STM_Blockchain-101.pdf (Erişim Tarihi: 01.10.2018)
  • • Epps, T., Carey, B.ve Upperton, T. (2018). “Revolutionizing glo- bal supply chains one block at a time: Growing international trade with blockchain are international rules up to the task?”. In Society of International Economic Law Biannual Conferenc (pp. 1–18). Washington DC.
  • • EU, (2018). “Smart Borders”. https://ec.europa.eu/home-affa- irs/what-we-do/policies/borders-and-visas/smart-borders_en (Erişim Tarihi: 26.10.2018)
  • • Frankowski, E., Baranski, P. ve Bronowska, M. (2017), “Blo- ckchain Technology and Its Potential in Taxes,”, Deloitte. https://www2.deloitte.com/content/dam/Deloitte/pl/Docu- ments/Reports/pl_Blockchain-technology-and-its-potenti- al-in-taxes-2017-EN.PDF (Erişim Tarihi: 06.11.2018)
  • • Gong, X. (2016) “Optimal placement for barrier coverage in bistatic radar sensor networks”, IEEE/ACM Transactions on Networking. IEEE, 24(1), pp. 259–271.
  • • Groenfeldt, T. (2017). “IBM And Maersk Apply Blockchain To Container Shipping.” (Erişim Tarihi: (25.10.2018) https://www. forbes.com/sites/tomgroenfeldt/2017/03/05/ibm-and-maer- sk-apply-blockchain-to-container-shipping/#68338a413f05
  • • Hackius, N. ve Moritz, P. (2017). “Blockchain in Logistics and Supply Chain: Trick or Treat ?” In Hamburg International Con- ference of Logistics (HICL) – 23, ss. 4–17. Hamburg.
  • • Hemeleers, R. (2017). “Single Window, e-CMR , Blockchain How they can fit together” https://www.unece.org/filead- min/DAM/cefact/cf_forums/2017_Geneva/PPTs/SingleWin- dow/S02-04-Blockchain_RudyHemfleers.pdf (Erişim Tarihi: 25.10.2018)
  • • Hofman, W. (2017). “Digital Transport and Logistics Forum.” http://ec.europa.eu/transparency/regexpert/index.cfm?- do=groupDetail.groupDetailDoc&id=32800&no=1 (Erişim Ta- rihi: 05.11.2018)
  • • IBM, (2018a). “Digitizing Global Trade with Maersk and IBM” https://www.ibm.com/blogs/blockchain/2018/01/digiti- zing-global-trade-maersk-ibm/. (Erişim Tarihi: 04.10.2018)
  • • IBM, (2018b). Maersk and IBM Introduce TradeLens Blockchain Shipping Solution https://newsroom.ibm. com/2018-08-09-Maersk-and-IBM-Introduce-TradeLens-Blo- ckchain-Shipping-Solution (Erişim Tarihi: 04.10.2018)
  • • IBM. (2017). “Maersk and IBM unveil first industry-wide cross-border supply chain solution on blockchain”. https:// www-03.ibm.com/press/us/en/pressrelease/51712.wss (Eri- şim Tarihi: 02.11.2018)
  • • Karaköse, I. S. (2017). Elektronik Ödemelerde Blok Zinciri Sis- tematiği ve Uygulamaları. Yüksek Lisans Tezi, Erciyes Üniver- sitesi.
  • • Korpela, K. ve Dahlberg, T. (2017). “Digital Supply Chain Trans- formation toward Blockchain Integration.” ,In Proceedings of the 50th Hawaii International Conference on System Sciences | (pp. 4182–4191).
  • • KPMG, (2018). “United States: CBP blockchain testing for “certificate of origin” verification” https://home.kpmg.com/ xx/en/home/insights/2018/08/tnf-united-states-cbp-blockc- hain-testing-for-certificate-of-origin-verification.html (Erişim Tarihi: 23.10.2018)
  • • Mcquaid, J., Faber, P. G. ve Gold, Z. (2017). “Transnational Challenges and U . S . National Security: Defining and Pri- oritizing Borderless Threats,” Washington, https://www.cna. org/cna_files/pdf/dop-2017-u-016251-1rev.pdf (Erişim Tarihi: 06.11.2018)
  • • Menaherald, (2018). “Abu Dhabi Ports first local entity to test Blockchain Trade Solutions internationally at GITEX Tech- nology transport-logistics/abu-dhabi-ports-first-local-entity-test-blo- ckchain-trade-solutions (Erişim Tarihi: 03.10.2018)
  • • Meyers, D. W. (2003). “Does “smarter” lead to safer? An as- sessment of the US border accords with Canada and Mexico.” International Migration, 41(4), 5–44.
  • • Mikuriya, (2018). “Protectionism, power dynamics and chan- ging priorities” http://www.wcoomd.org/en/media/newsro- om/2018/november/digital-technology-and-customs-dis- cussed-at-the-global-trade-2018-conference-in-london.aspx (Erişim Tarihi: 06.11.2018)
  • • Okazaki, Y. (2018). “Unveiling the Potential of Blockchain for Customs,” WCO Research Paper No. 45, Belçika
  • • Palfreyman, J. (2016). “Blockchain: Tackling Tax Evasion in a Digital Economy” https://www.ibm.com/blogs/insights-on-bu- siness/government/blockchain-addressing-tax-challenges-di- gital-economy/ (Erişim Tarihi: 26.10.2018)
  • • Partz, H. (2018). “US Customs and Border Protection to Test Blockchain Shipment Tracking System.” https://cointelegraph. com/news/us-customs-and-border-protection-to-test-block- chain-shipment-tracking-system (Erişim Tarihi: 08.11.2018)
  • • Patel D., Balakarthikeyan, Mistry V. (2018) “Border Cont- rol and Immigration on Blockchain”. In: Chen S., Wang H., Zhang LJ. (eds) Blockchain – ICBC 2018. ICBC 2018. Lecture Notes in Computer Science, vol 10974. Springer, Cham.
  • • PWC, (2017). “How blockchain technology could improve the tax system,” https://www.pwc.co.uk/issues/futuretax/ how-blockchain-technology-could-improve-tax-system.html (Erişim Tarihi: 02.11.2018)
  • • Sadouskaya, K. (2017). “Adoption of Blockchain Technology in Supply Chain and Logistics”, Lisans Tezi, Mikkeli University of Applied Sciences, Finland.
  • • Saulnier, A., Topak, Ö. E., Bracken-Roche, C., ve Lyon, D. (2015). “From smart borders to perimeter security: The expan- sion of digital surveillance at the canadian borders.”, Geopo- litics, 20(4), 880–899.
  • • Sim, T. Y., Owens, J., Petruzzi, R., Tavares, R. J. S. ve Migai, C. (2017). “Blockchain, Transfer Pricing, Custom Valuations and Indirect Taxes: the Potential of the “Trust Protocol” to Trans- form the Global Tax Environment TY.”. In Blockchain: Taxati- on and Regulatory Challenges and Opportunities (pp. 1–17). Vienna.
  • • Singh, D. K. ve Kushwaha, D. S. (2017). “Automatic intruder combat system : Away to smart border surveillance.” Defence Science Journal, 67(1), 50–58.
  • • Staples, B. (2017). “Addressing Origin Operational Chal- lenges”, International Journal of Information Management, 33(April), ss.1–16.
  • • Szabo, N. (1997). “The Idea of Smart Contracts.” http://www. fon.hum.uva.nl/rob/Courses/InformationInSpeech/CDROM/ Literature/LOTwinterschool2006/szabo.best.vwh.net/idea. html (Erişim Tarihi: 23.10.2018)
  • • Takahashi, K. (2016). “Blockchain technology and electronic bills of lading.”, The Journal of International Maritime Law Published by Lawtext Publishing Limited, 22, 202-211.
  • • The Economist, (2015). “The promise of the blockcha- inThe trust machine,” https://www.economist.com/lea- ders/2015/10/31/the-trust-machine (Erişim Tarihi: 02.11.2018)
  • • UN/CEFACT. (2018). Blockchain White Paper (Blockchain Pro- ject No. P1049).
  • • Usta, A. ve Doğantekin, S. (2018). Blockchain 101, İnkılap Ki- tapevi, İstanbul
  • • WCO, (2018). “World Customs Organization dedicates 2019 to transforming frontiers into SMART borders for seamless Tra- de, Travel and Transport” http://www.wcoomd.org/en/media/ newsroom/2018/november/world-customs-organization-de- dicates-2019-to-transforming-frontiers-into-smart-borders. aspx (Erişim Tarihi: 23.10.2018)
  • • Zuckerman, J., Riley, B. ve Inserra, D. (2013). Beyond the Bor- der: U.S. and Canada Expand Partnership in Trade and Secu- rity. The Heritage Foundation, 20002(2808), 1–17.

Smart Border Customs Operations the Framework of Block Chain Technology Potential Approach Uses

Year 2018, Issue: 14, 18 - 31, 01.10.2018

Abstract

Global trade is supported by not only legal documents like Trade Facilitation Agreement and Revised Kyoto Convention but also the use of technology in order to accelerate cross-border flows. The aim of this study is to discuss the fields where the blockchain-based applications can be used at customs. Based on a foreign trade scenario which was built with this motivation, primary blockchain characteristics distributed ledger technology, peer to peer protocol, confirmation and consensus mechanisms, data unassailability and traceability, private/public key infrastructure, smart contracts, etc. are explained. It is assumed that blockchain technology can be functional in terms of creating a safe ecosystem, trade facilitation, an effective risk analysis and customs control

References

  • • Altunbaşak, T. A. (2018). “Blok Zincir (Blockchain ) Tekno- lojisi ile Vergilendirme.”, Maliye Dergisi, 174(Ocak Haziran), 360–371.
  • • Androulaki, E., Murthy, C., Nguyen, B., Sethi, M., Singh, G., Smith, K., Laventman, G. (2018). “Hyperledger Fabric: A Dist- ributed Operating System for Permissioned Blockchains.”, In Proceedings of the Thirteenth EuroSys Conference on - EuroSys ’18 (pp. 1–15). Portugal.
  • • Angell, M. (2018). “ Port of Rotterdam looks at blockchain project for container logistics” https://www.freightwaves.com/ news/port-of-rotterdam-blockchain (Erişim Tarihi: 25.10.2018)
  • • Antonopoulos, A. M. (2014). Mastering Bitcoin. ABD: O’Reilly Media.
  • • Baird, T. (2015). “Functional Actorness? Border Security in the EU and Turkey.” International Journal of Public Administration, 38(12), 849–859.
  • • Baran, P. (1962). “On Distributed Cominications Networks.” The Rand Corporation (Vol. 1). Santa Monica.: http://pages. cs.wisc.edu/~akella/CS740/F08/740-Papers/Bar64.pdf (Eri- şim Tarihi: 31.10.2018)
  • • Baştuğ, S., Yıldız, R. Ö.,(2018), “Blok Zincir Teknolojisi Kap- samında Elektronik Konşimento.” https://www.researchgate. net/publication/327645133_BLOK_ZINCIR_TEKNOLOJISI_ KAPSAMINDA_ELEKTRONIK_KONSIMENTO (Erişim Tarihi: 30.10.2018)
  • • Beck, R. (2018). “Beyond Bitcoin: The Rise of Blockchain Wor- ld.” IEEE Computer, 51(2), 54-58.
  • • Bellazreg, R., Boudriga, N. ve An, S. (2013). “Border surveillan- ce using sensor based thick-lines’, in Information Networking (ICOIN).” 2013 International Conference on, pp. 221–226.
  • • Bowering, G. (2018). “Does e-commerce and the growing ava- ilability of trade data mean that the customs declaration may no longer be required?”, World Customs Journal, 12(1), 3–16.
  • • Carson, B., Romanelli, G., Patricia, W., ve Zhumaev, A. (2018). “Blockchain beyond the hype: What is the strategic business value? McKinsey&Company.”, https://www.mckinsey.com/ business-functions/digital-mckinsey/our-insights/blockcha- in-beyond-the-hype-what-is-the-strategic-business-value (Erişim Tarihi: 11.10.2018)
  • • Ceyhan, A. (2008). Technologization of security: Management of uncertainty and risk in the age of biometrics. Surveillance and Society, 5(2), 102–123.
  • • Christidis, K. ve Devetsikiotis, M. (2016). “Blockchains and- nSmart Contracts for the Internet of Things.”, IEEE Access, 4, 2292–2303.
  • • Civelek, M. E. ve Özalp, A. (2018). “Blockchaın Technology And Fınal Challenge For Paperless Foreıgn Trade.” Eurasian Business & Economics Journal, 15(July), 1–8.
  • • Condon, M. (2018). “We.trade blockchain platform completes multiple real-time customer transactions,” https://we-trade. com/article/we-trade-blockchain-platform-completes-multip- le-real-time-customer-transactions (Erişim Tarihi: 02.11.2018)
  • • Deloitte. (2015). Smart Borders Increasing security without sacrificing mobility. https://www2.deloitte.com/content/ dam/Deloitte/global/Documents/Public-Sector/dttl-ps-GM- BM-Border-Point-Booklet.pdf (Erişim Tarihi: 10.10.2018)
  • • Digital Economy Taxation (2017), Blockchain 101 for Gover- nments, WU Global Tax Policy Center of Vienna University of Business and Economics. http://www.un.org/esa/ffd/wp- content/uploads/2017/10/15STM_Blockchain-101.pdf (Erişim Tarihi: 01.10.2018)
  • • Epps, T., Carey, B.ve Upperton, T. (2018). “Revolutionizing glo- bal supply chains one block at a time: Growing international trade with blockchain are international rules up to the task?”. In Society of International Economic Law Biannual Conferenc (pp. 1–18). Washington DC.
  • • EU, (2018). “Smart Borders”. https://ec.europa.eu/home-affa- irs/what-we-do/policies/borders-and-visas/smart-borders_en (Erişim Tarihi: 26.10.2018)
  • • Frankowski, E., Baranski, P. ve Bronowska, M. (2017), “Blo- ckchain Technology and Its Potential in Taxes,”, Deloitte. https://www2.deloitte.com/content/dam/Deloitte/pl/Docu- ments/Reports/pl_Blockchain-technology-and-its-potenti- al-in-taxes-2017-EN.PDF (Erişim Tarihi: 06.11.2018)
  • • Gong, X. (2016) “Optimal placement for barrier coverage in bistatic radar sensor networks”, IEEE/ACM Transactions on Networking. IEEE, 24(1), pp. 259–271.
  • • Groenfeldt, T. (2017). “IBM And Maersk Apply Blockchain To Container Shipping.” (Erişim Tarihi: (25.10.2018) https://www. forbes.com/sites/tomgroenfeldt/2017/03/05/ibm-and-maer- sk-apply-blockchain-to-container-shipping/#68338a413f05
  • • Hackius, N. ve Moritz, P. (2017). “Blockchain in Logistics and Supply Chain: Trick or Treat ?” In Hamburg International Con- ference of Logistics (HICL) – 23, ss. 4–17. Hamburg.
  • • Hemeleers, R. (2017). “Single Window, e-CMR , Blockchain How they can fit together” https://www.unece.org/filead- min/DAM/cefact/cf_forums/2017_Geneva/PPTs/SingleWin- dow/S02-04-Blockchain_RudyHemfleers.pdf (Erişim Tarihi: 25.10.2018)
  • • Hofman, W. (2017). “Digital Transport and Logistics Forum.” http://ec.europa.eu/transparency/regexpert/index.cfm?- do=groupDetail.groupDetailDoc&id=32800&no=1 (Erişim Ta- rihi: 05.11.2018)
  • • IBM, (2018a). “Digitizing Global Trade with Maersk and IBM” https://www.ibm.com/blogs/blockchain/2018/01/digiti- zing-global-trade-maersk-ibm/. (Erişim Tarihi: 04.10.2018)
  • • IBM, (2018b). Maersk and IBM Introduce TradeLens Blockchain Shipping Solution https://newsroom.ibm. com/2018-08-09-Maersk-and-IBM-Introduce-TradeLens-Blo- ckchain-Shipping-Solution (Erişim Tarihi: 04.10.2018)
  • • IBM. (2017). “Maersk and IBM unveil first industry-wide cross-border supply chain solution on blockchain”. https:// www-03.ibm.com/press/us/en/pressrelease/51712.wss (Eri- şim Tarihi: 02.11.2018)
  • • Karaköse, I. S. (2017). Elektronik Ödemelerde Blok Zinciri Sis- tematiği ve Uygulamaları. Yüksek Lisans Tezi, Erciyes Üniver- sitesi.
  • • Korpela, K. ve Dahlberg, T. (2017). “Digital Supply Chain Trans- formation toward Blockchain Integration.” ,In Proceedings of the 50th Hawaii International Conference on System Sciences | (pp. 4182–4191).
  • • KPMG, (2018). “United States: CBP blockchain testing for “certificate of origin” verification” https://home.kpmg.com/ xx/en/home/insights/2018/08/tnf-united-states-cbp-blockc- hain-testing-for-certificate-of-origin-verification.html (Erişim Tarihi: 23.10.2018)
  • • Mcquaid, J., Faber, P. G. ve Gold, Z. (2017). “Transnational Challenges and U . S . National Security: Defining and Pri- oritizing Borderless Threats,” Washington, https://www.cna. org/cna_files/pdf/dop-2017-u-016251-1rev.pdf (Erişim Tarihi: 06.11.2018)
  • • Menaherald, (2018). “Abu Dhabi Ports first local entity to test Blockchain Trade Solutions internationally at GITEX Tech- nology transport-logistics/abu-dhabi-ports-first-local-entity-test-blo- ckchain-trade-solutions (Erişim Tarihi: 03.10.2018)
  • • Meyers, D. W. (2003). “Does “smarter” lead to safer? An as- sessment of the US border accords with Canada and Mexico.” International Migration, 41(4), 5–44.
  • • Mikuriya, (2018). “Protectionism, power dynamics and chan- ging priorities” http://www.wcoomd.org/en/media/newsro- om/2018/november/digital-technology-and-customs-dis- cussed-at-the-global-trade-2018-conference-in-london.aspx (Erişim Tarihi: 06.11.2018)
  • • Okazaki, Y. (2018). “Unveiling the Potential of Blockchain for Customs,” WCO Research Paper No. 45, Belçika
  • • Palfreyman, J. (2016). “Blockchain: Tackling Tax Evasion in a Digital Economy” https://www.ibm.com/blogs/insights-on-bu- siness/government/blockchain-addressing-tax-challenges-di- gital-economy/ (Erişim Tarihi: 26.10.2018)
  • • Partz, H. (2018). “US Customs and Border Protection to Test Blockchain Shipment Tracking System.” https://cointelegraph. com/news/us-customs-and-border-protection-to-test-block- chain-shipment-tracking-system (Erişim Tarihi: 08.11.2018)
  • • Patel D., Balakarthikeyan, Mistry V. (2018) “Border Cont- rol and Immigration on Blockchain”. In: Chen S., Wang H., Zhang LJ. (eds) Blockchain – ICBC 2018. ICBC 2018. Lecture Notes in Computer Science, vol 10974. Springer, Cham.
  • • PWC, (2017). “How blockchain technology could improve the tax system,” https://www.pwc.co.uk/issues/futuretax/ how-blockchain-technology-could-improve-tax-system.html (Erişim Tarihi: 02.11.2018)
  • • Sadouskaya, K. (2017). “Adoption of Blockchain Technology in Supply Chain and Logistics”, Lisans Tezi, Mikkeli University of Applied Sciences, Finland.
  • • Saulnier, A., Topak, Ö. E., Bracken-Roche, C., ve Lyon, D. (2015). “From smart borders to perimeter security: The expan- sion of digital surveillance at the canadian borders.”, Geopo- litics, 20(4), 880–899.
  • • Sim, T. Y., Owens, J., Petruzzi, R., Tavares, R. J. S. ve Migai, C. (2017). “Blockchain, Transfer Pricing, Custom Valuations and Indirect Taxes: the Potential of the “Trust Protocol” to Trans- form the Global Tax Environment TY.”. In Blockchain: Taxati- on and Regulatory Challenges and Opportunities (pp. 1–17). Vienna.
  • • Singh, D. K. ve Kushwaha, D. S. (2017). “Automatic intruder combat system : Away to smart border surveillance.” Defence Science Journal, 67(1), 50–58.
  • • Staples, B. (2017). “Addressing Origin Operational Chal- lenges”, International Journal of Information Management, 33(April), ss.1–16.
  • • Szabo, N. (1997). “The Idea of Smart Contracts.” http://www. fon.hum.uva.nl/rob/Courses/InformationInSpeech/CDROM/ Literature/LOTwinterschool2006/szabo.best.vwh.net/idea. html (Erişim Tarihi: 23.10.2018)
  • • Takahashi, K. (2016). “Blockchain technology and electronic bills of lading.”, The Journal of International Maritime Law Published by Lawtext Publishing Limited, 22, 202-211.
  • • The Economist, (2015). “The promise of the blockcha- inThe trust machine,” https://www.economist.com/lea- ders/2015/10/31/the-trust-machine (Erişim Tarihi: 02.11.2018)
  • • UN/CEFACT. (2018). Blockchain White Paper (Blockchain Pro- ject No. P1049).
  • • Usta, A. ve Doğantekin, S. (2018). Blockchain 101, İnkılap Ki- tapevi, İstanbul
  • • WCO, (2018). “World Customs Organization dedicates 2019 to transforming frontiers into SMART borders for seamless Tra- de, Travel and Transport” http://www.wcoomd.org/en/media/ newsroom/2018/november/world-customs-organization-de- dicates-2019-to-transforming-frontiers-into-smart-borders. aspx (Erişim Tarihi: 23.10.2018)
  • • Zuckerman, J., Riley, B. ve Inserra, D. (2013). Beyond the Bor- der: U.S. and Canada Expand Partnership in Trade and Secu- rity. The Heritage Foundation, 20002(2808), 1–17.
There are 52 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Gökhan Aktaş This is me

Publication Date October 1, 2018
Published in Issue Year 2018 Issue: 14

Cite

APA Aktaş, G. (2018). Akıllı Sınır Yaklaşımı Çerçevesinde Blok Zinciri Teknolojisinin Gümrük İşlemlerinde Potansiyel Kullanım Alanları. Gümrük Ve Ticaret Dergisi(14), 18-31.

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