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FISCAL SOLUTION TO THE TECHNOLOGICAL UNEMPLOYMENT PROBLEM: ROBOT TAX AND ITS POTENTIAL IN TURKEY

Yıl 2019, , 885 - 906, 01.11.2019
https://doi.org/10.29067/muvu.519936

Öz

The use of robots in production has been increasing
rapidly in recent years. The fact that robots replace people in many sectors
has brought employment concerns. The idea that the robots will cause
unemployment has fueled fiscal debates. According to this idea, many states
taxes labor and tax revenues received from labor constitute a large part of
total tax revenues. Unemployment which is increased by robots would reduce tax
revenues and increase public spending on workers' education. In this regard,
robot tax has been proposed to prevent the fiscal problems of the states. From this
point on, this study investigates the potential of robot taxes in Turkey.
According to the results of the study, in Turkey, while robot taxes are not
necessary in the short-term period, with the automation that will increase in
the long term, it will be possible to include robot taxes.

Kaynakça

  • Acemoglu, D. & Restrepo, P. (2018). Robots and jobs: Evidence from US labor markets. Çevrimiçi https://economics.mit.edu/files/15254
  • Alper, F. Ö. (2017). Bilgi ve iletişim teknolojilerinin ekonomik büyüme ve işsizlik üzerine etkisi: Seçilmiş AB ülkeleri ve Türkiye örneği. Yasama Dergisi, 12(36), 45-65.
  • Barclays (2018). Robots at the gate: Humans and technology at work. Çevrimiçi https://www.investmentbank.barclays.com
  • Bottone, G. (2018). A tax on robots? Some food for thought. DF Working Papers, No. 3.
  • Carbonero, F., Ernst, E. & Weber, E.(2018). Robots worldwide: The impact of automation on employment and trade. ILO Research Department Working Paper, No. 36.
  • Cebeci, K. (2011). Küresel vergi rekabeti: Kurumlar vergisi üzerine karşilaştirmali bir analiz (Yayımlanmamış Doktora Tezi). Marmara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı, İstanbul.
  • Chiacchio, F., Petropoulos, G. & Pichler, D. (2018). The impact of industrial robots on EU employment and wages: A local labour market approach. Bruegel Working Paper, Issue 2.
  • Chui, M., Manyika, J., & Miremadi, M. (2017). The countries most (and least) likely to be affected by automation. Çevrimiçi https://hbr.org/2017/04/the-countries-most-and-least-likely-to-be-affected-by-automation
  • Cords, D. & Prettner, K. (2018). Technological unemployment revisited: Automation in a search and matching framework. Hohenheim Discussion Papers in Business, Economics and Social Sciences, No. 19-2018.
  • Dauth, W., Findeisen, S., Südekum, J. & Wößner, N. (2017). German robots – the impact of industrial robots on workers. IAB Discussion Paper, No. 30/2017.
  • Delaney, K. J. (2017). The robot that takes your job should pay taxes, says Bill Gates. Çevrimiçi https://qz.com/911968/bill-gates-the-robot-that-takes-your-job-should-pay-taxes/
  • Fields, C. B., Newmark, M. A. & Gibilaro, E. J. (2017). State taxation of robots: The future looks like the past! Çevrimiçi www.taxnotes.com.
  • Floridi, L. (2017). Robots, jobs, taxes, and responsibilities. Philosophy & Technology, 30(1), 1-4.
  • Gasteigera, E. & Prettner, K. (2017). A note on automation, stagnation, and the implications of a robot tax. Freie Universität Berlin School of Business and Economics Discussion Paper, No. 2017/17.
  • Graetz, G. & Michaels, G. (2018). Robots at work. Çevrimiçi http://personal.lse.ac.uk/michaels/graetz_michaels_robots.pdf
  • Göktürk, M. G. (2015). Teknolojinin işsizlik ve istihdam üzerine etkileri: Türkiye örneği (Yayımlanmamış Yüksek Lisans Tezi). Nevşehir Hacı Berktaş Veli Üniversitesi Sosyal Bilimler Enstitüsü İktisat Anabilim Dalı, Nevşehir.
  • IFR (2017a). The impact of robots on productivity, employment and jobs. Çevrimiçi https://ifr.org/downloads/papers/IFR_The_Impact_of_Robots_on_Employment_Positioning_Paper.pdf
  • IFR (2018). Robot density rises globally. IFR press releases. Çevrimiçi https://ifr.org/ifr-press-releases/news/robot-density-rises-globally
  • Ivanov, S. (2017). Robonomics – principles, benefits, challenges, solutions. Çevrimiçi https://www.researchgate.net/publication/318034992_Robonomics__principles_benefits_challenges_solutions
  • Johal, S., Thirgood, J., Urban, M. C., Alwani, K. & Dubrovinsky M. (2018). Robots, revenues & responses Ontario and the future of work. Mowat Research, No.167.
  • Kaivo-oja, J. (2014). The future of work and robotics. Çevrimiçi https://osha.europa.eu
  • Lynch, K. (t.y.) AI and robotics may change tax job duties. https://taxinsights.ey.com/archive/archive-articles/ai-and-robotics-may-change-tax-job-duties.aspx
  • Massoglia, A. (2017). The rise of robot taxes. Çevrimiçi https://www.bna.com/rise-robot-taxes-b73014463832/
  • McKinsey & Company (2017a). A future that works: Automation, employment, and productivity. Çevrimiçi https://www.mckinsey.com.
  • McKinsey & Company (2017b). Jobs lost, jobs gained: Workforce transitions in a time of automation. Çevrimiçi https://www.mckinsey.com.
  • Mitha, S. (2017). Robots, technological change and taxation. Çevrimiçi https://www.taxjournal.com.
  • Neittaanmäki, P. & Ogbechie, A. (2016). Industrial and service robots. Çevrimiçi https://www.jyu.fi/it/fi/tutkimus/julkaisut/it-julkaisut/industrial-and-service-robots.pdf
  • Oberson, X. (2017). Taxing robots? From the emergence of an electronic ability to pay to a tax on robots or the use of robots. World Tax Journal, 9(2), 247-261.
  • OECD (2019). Tax wedge. Çevrimiçi https://data.oecd.org/tax/tax-wedge.htm
  • Öz, E. & Yaraşır, S. (2009). Global bir kavram: Vergi rekabeti. Çevrimiçi http://www.acarindex.com/dosyalar/makale/acarindex-1423905618.pdf
  • PWC (2018). Will robots really steal our jobs? An international analysis of the potential long term impact of automation. Çevrimiçi https://www.pwc.com/hu/hu/kiadvanyok/assets/pdf/impact_of_automation_on_jobs.pdf
  • Qureshi, M. O. & Syed, R. S. (2014). The impact of robotics on employment and motivation of employees in the service sector, with special reference to health care. Safety and Health at Work, 5, 198-202.
  • Ren, H., Zhou, S., Hu, A. & Cheng, H. (2018). Industrial robots and jobs turnover: Evidence from Chinese firm level data. Çevrimiçi https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3213959
  • Rutkowski, J. & Walewski, M.(2007). Taxation of labor. Cheryl Gray, Tracey Lane, Aristomene Varoudakis (Ed..), Fiscal policy and economic growth lessons for Eastern Europe and Central Asia (s. 281-313) içinde. Washington: The World Bank Publishing.
  • Stendüstri (2018). Türkiye'de kaç robot çalışıyor? Çevrimiçi https://www.stendustri.com.tr/robot-yatirimlari/turkiye-de-kac-robot-calisiyor-h92209.html
  • Tavani, H. T. (2018). Can social robots qualify for moral consideration? Reframing the question about robot rights. Information 9(73), 1-16.
  • West, D. M. (2015). What happens if robots take the jobs? The impact of emerging technologies on employment and public policy. Çevrimiçi https://www.brookings.edu/wp-content/uploads/2016/06/robotwork.pdf Williams, B. (20149). An introduction to robotics. Çevrimiçi https://www.ohio.edu/mechanical-faculty/williams/html/PDF/IntroRob.pdf

TEKNOLOJİK İŞSİZLİK PROBLEMİNE MALİ ÇÖZÜM: ROBOT VERGİSİ VE TÜRKİYE’DEKİ POTANSİYELİ

Yıl 2019, , 885 - 906, 01.11.2019
https://doi.org/10.29067/muvu.519936

Öz

Robotların
üretimde kullanımı son yıllarda hızla artmaktadır. Robotların birçok sektörde
insanların yerini alması ise istihdam endişelerini beraberinde getirmiştir.
Robotların işsizliğe neden olacağı görüşü mali tartışmaları da alevlendirmiştir.
Bu görüşe göre birçok devlet emek üzerinden vergi almaktadır ve emek üzerinden
alınan vergi gelirleri toplam vergi gelirlerinin büyük bir kısmını
oluşturmaktadır. Robotlar nedeniyle artan işsizlik ise bir yandan vergi
gelirlerini azaltırken diğer yandan işçilerin eğitimine yönelik yapılan kamu
harcamalarını arttırabilir. Bu anlamda, devletlerin mali problemler yaşamasının
önlenmesi için ise robot vergisi önerilmiştir. Bu noktadan hareketle çalışmada
robot vergilerinin Türkiye’deki potansiyeli araştırılmıştır. Çalışmanın
sonucuna göre, Türkiye’de kısa dönemde robot vergileri gerekli değil iken uzun
vadede artacak otomasyon ile robot vergilerine yer vermek çözüm olabilecektir. 

Kaynakça

  • Acemoglu, D. & Restrepo, P. (2018). Robots and jobs: Evidence from US labor markets. Çevrimiçi https://economics.mit.edu/files/15254
  • Alper, F. Ö. (2017). Bilgi ve iletişim teknolojilerinin ekonomik büyüme ve işsizlik üzerine etkisi: Seçilmiş AB ülkeleri ve Türkiye örneği. Yasama Dergisi, 12(36), 45-65.
  • Barclays (2018). Robots at the gate: Humans and technology at work. Çevrimiçi https://www.investmentbank.barclays.com
  • Bottone, G. (2018). A tax on robots? Some food for thought. DF Working Papers, No. 3.
  • Carbonero, F., Ernst, E. & Weber, E.(2018). Robots worldwide: The impact of automation on employment and trade. ILO Research Department Working Paper, No. 36.
  • Cebeci, K. (2011). Küresel vergi rekabeti: Kurumlar vergisi üzerine karşilaştirmali bir analiz (Yayımlanmamış Doktora Tezi). Marmara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Anabilim Dalı, İstanbul.
  • Chiacchio, F., Petropoulos, G. & Pichler, D. (2018). The impact of industrial robots on EU employment and wages: A local labour market approach. Bruegel Working Paper, Issue 2.
  • Chui, M., Manyika, J., & Miremadi, M. (2017). The countries most (and least) likely to be affected by automation. Çevrimiçi https://hbr.org/2017/04/the-countries-most-and-least-likely-to-be-affected-by-automation
  • Cords, D. & Prettner, K. (2018). Technological unemployment revisited: Automation in a search and matching framework. Hohenheim Discussion Papers in Business, Economics and Social Sciences, No. 19-2018.
  • Dauth, W., Findeisen, S., Südekum, J. & Wößner, N. (2017). German robots – the impact of industrial robots on workers. IAB Discussion Paper, No. 30/2017.
  • Delaney, K. J. (2017). The robot that takes your job should pay taxes, says Bill Gates. Çevrimiçi https://qz.com/911968/bill-gates-the-robot-that-takes-your-job-should-pay-taxes/
  • Fields, C. B., Newmark, M. A. & Gibilaro, E. J. (2017). State taxation of robots: The future looks like the past! Çevrimiçi www.taxnotes.com.
  • Floridi, L. (2017). Robots, jobs, taxes, and responsibilities. Philosophy & Technology, 30(1), 1-4.
  • Gasteigera, E. & Prettner, K. (2017). A note on automation, stagnation, and the implications of a robot tax. Freie Universität Berlin School of Business and Economics Discussion Paper, No. 2017/17.
  • Graetz, G. & Michaels, G. (2018). Robots at work. Çevrimiçi http://personal.lse.ac.uk/michaels/graetz_michaels_robots.pdf
  • Göktürk, M. G. (2015). Teknolojinin işsizlik ve istihdam üzerine etkileri: Türkiye örneği (Yayımlanmamış Yüksek Lisans Tezi). Nevşehir Hacı Berktaş Veli Üniversitesi Sosyal Bilimler Enstitüsü İktisat Anabilim Dalı, Nevşehir.
  • IFR (2017a). The impact of robots on productivity, employment and jobs. Çevrimiçi https://ifr.org/downloads/papers/IFR_The_Impact_of_Robots_on_Employment_Positioning_Paper.pdf
  • IFR (2018). Robot density rises globally. IFR press releases. Çevrimiçi https://ifr.org/ifr-press-releases/news/robot-density-rises-globally
  • Ivanov, S. (2017). Robonomics – principles, benefits, challenges, solutions. Çevrimiçi https://www.researchgate.net/publication/318034992_Robonomics__principles_benefits_challenges_solutions
  • Johal, S., Thirgood, J., Urban, M. C., Alwani, K. & Dubrovinsky M. (2018). Robots, revenues & responses Ontario and the future of work. Mowat Research, No.167.
  • Kaivo-oja, J. (2014). The future of work and robotics. Çevrimiçi https://osha.europa.eu
  • Lynch, K. (t.y.) AI and robotics may change tax job duties. https://taxinsights.ey.com/archive/archive-articles/ai-and-robotics-may-change-tax-job-duties.aspx
  • Massoglia, A. (2017). The rise of robot taxes. Çevrimiçi https://www.bna.com/rise-robot-taxes-b73014463832/
  • McKinsey & Company (2017a). A future that works: Automation, employment, and productivity. Çevrimiçi https://www.mckinsey.com.
  • McKinsey & Company (2017b). Jobs lost, jobs gained: Workforce transitions in a time of automation. Çevrimiçi https://www.mckinsey.com.
  • Mitha, S. (2017). Robots, technological change and taxation. Çevrimiçi https://www.taxjournal.com.
  • Neittaanmäki, P. & Ogbechie, A. (2016). Industrial and service robots. Çevrimiçi https://www.jyu.fi/it/fi/tutkimus/julkaisut/it-julkaisut/industrial-and-service-robots.pdf
  • Oberson, X. (2017). Taxing robots? From the emergence of an electronic ability to pay to a tax on robots or the use of robots. World Tax Journal, 9(2), 247-261.
  • OECD (2019). Tax wedge. Çevrimiçi https://data.oecd.org/tax/tax-wedge.htm
  • Öz, E. & Yaraşır, S. (2009). Global bir kavram: Vergi rekabeti. Çevrimiçi http://www.acarindex.com/dosyalar/makale/acarindex-1423905618.pdf
  • PWC (2018). Will robots really steal our jobs? An international analysis of the potential long term impact of automation. Çevrimiçi https://www.pwc.com/hu/hu/kiadvanyok/assets/pdf/impact_of_automation_on_jobs.pdf
  • Qureshi, M. O. & Syed, R. S. (2014). The impact of robotics on employment and motivation of employees in the service sector, with special reference to health care. Safety and Health at Work, 5, 198-202.
  • Ren, H., Zhou, S., Hu, A. & Cheng, H. (2018). Industrial robots and jobs turnover: Evidence from Chinese firm level data. Çevrimiçi https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3213959
  • Rutkowski, J. & Walewski, M.(2007). Taxation of labor. Cheryl Gray, Tracey Lane, Aristomene Varoudakis (Ed..), Fiscal policy and economic growth lessons for Eastern Europe and Central Asia (s. 281-313) içinde. Washington: The World Bank Publishing.
  • Stendüstri (2018). Türkiye'de kaç robot çalışıyor? Çevrimiçi https://www.stendustri.com.tr/robot-yatirimlari/turkiye-de-kac-robot-calisiyor-h92209.html
  • Tavani, H. T. (2018). Can social robots qualify for moral consideration? Reframing the question about robot rights. Information 9(73), 1-16.
  • West, D. M. (2015). What happens if robots take the jobs? The impact of emerging technologies on employment and public policy. Çevrimiçi https://www.brookings.edu/wp-content/uploads/2016/06/robotwork.pdf Williams, B. (20149). An introduction to robotics. Çevrimiçi https://www.ohio.edu/mechanical-faculty/williams/html/PDF/IntroRob.pdf
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Mehmet Ela 0000-0001-7341-6312

Yayımlanma Tarihi 1 Kasım 2019
Gönderilme Tarihi 30 Ocak 2019
Kabul Tarihi 20 Mayıs 2019
Yayımlandığı Sayı Yıl 2019

Kaynak Göster

APA Ela, M. (2019). TEKNOLOJİK İŞSİZLİK PROBLEMİNE MALİ ÇÖZÜM: ROBOT VERGİSİ VE TÜRKİYE’DEKİ POTANSİYELİ. Journal of Accounting and Taxation Studies, 12(3), 885-906. https://doi.org/10.29067/muvu.519936

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