A Study on Blockchain Technology Attitudes of Taxation Actors: The Case of Isparta Province

Kaan Yalçın Akıncı; Dilek Göze Kaya

Makale detayları

A Study on Blockchain Technology Attitudes of Taxation Actors: The Case of Isparta Province

Yazarlar:

Kaan Yalçın Akıncı | Dilek Göze Kaya

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Hukuk | Kamu Yönetimi

Dergi:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.15 Issue 42, pp.647-673

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001317822

pISSN:

1308-9552

Anahtar kelimeler:

Özet:

 Globalizing technological transformations also bring financial innovations. With the development of Blockchain technology, it is seen that economic concepts have changed the time and space constraints. It is known that the Blockchain technological infrastructure provides information security by providing the opportunity to record information simultaneously in a decentralized way. Blockchain technology provides a mutual trust mechanism and creates a reliable transaction, transparent and accountable system with the ability to change backward information. In this context, the effectiveness of the blockchain technological infrastructure in taxation processes is important. In the research, a survey method is applied to determine the living standards, ages, working conditions, occupations, behavioral patterns and perspective differences among individuals. Within the scope of the research, information is gathered through a questionnaire. Within the scope of the survey applied to financial experts, the opinions of the participants about the impact of blockchain technology on the fields of accounting and taxation are taken within the scope of the field study. Undoubtedly, it is thought that RD studies of blockchain technology in the fields of public accounting and taxation should start as soon as possible. In order to establish an effective system in tax and accounting fields, it is important that financial experts should be given technical and comprehensive training on blockchain technology. The study for tax and accounting experts is expected to contribute to the literature within the scope of the experts evaluation and development of the blockchain perspective.

 Globalizing technological transformations also bring financial innovations. With the development of Blockchain technology, it is seen that economic concepts have changed the time and space constraints. It is known that the Blockchain technological infrastructure provides information security by providing the opportunity to record information simultaneously in a decentralized way. Blockchain technology provides a mutual trust mechanism and creates a reliable transaction, transparent and accountable system with the ability to change backward information. In this context, the effectiveness of the blockchain technological infrastructure in taxation processes is important. In the research, a survey method is applied to determine the living standards, ages, working conditions, occupations, behavioral patterns and perspective differences among individuals. Within the scope of the research, information is gathered through a questionnaire. Within the scope of the survey applied to financial experts, the opinions of the participants about the impact of blockchain technology on the fields of accounting and taxation are taken within the scope of the field study. Undoubtedly, it is thought that RD studies of blockchain technology in the fields of public accounting and taxation should start as soon as possible. In order to establish an effective system in tax and accounting fields, it is important that financial experts should be given technical and comprehensive training on blockchain technology. The study for tax and accounting experts is expected to contribute to the literature within the scope of the experts evaluation and development of the blockchain perspective.

 Globalizing technological transformations also bring financial innovations. With the development of Blockchain technology, it is seen that economic concepts have changed the time and space constraints. It is known that the Blockchain technological infrastructure provides information security by providing the opportunity to record information simultaneously in a decentralized way. Blockchain technology provides a mutual trust mechanism and creates a reliable transaction, transparent and accountable system with the ability to change backward information. In this context, the effectiveness of the blockchain technological infrastructure in taxation processes is important. In the research, a survey method is applied to determine the living standards, ages, working conditions, occupations, behavioral patterns and perspective differences among individuals. Within the scope of the research, information is gathered through a questionnaire. Within the scope of the survey applied to financial experts, the opinions of the participants about the impact of blockchain technology on the fields of accounting and taxation are taken within the scope of the field study. Undoubtedly, it is thought that RD studies of blockchain technology in the fields of public accounting and taxation should start as soon as possible. In order to establish an effective system in tax and accounting fields, it is important that financial experts should be given technical and comprehensive training on blockchain technology. The study for tax and accounting experts is expected to contribute to the literature within the scope of the experts evaluation and development of the blockchain perspective.

 Globalleşen teknolojik dönüşümler mali yenilikleri de beraberinde getirmektedir. Blockchain teknolojisinin gelişimiyle iktisadi kavramların zaman ve mekan kısıtlamalarının değişimi görülmektedir. Blockhain teknolojik alt yapısının bilginin merkezsiz bir şekilde eş anlı kayıt imkanı sunarak bilgi güvenliği sağladığı bilinmektedir. Blockchain teknolojisi, karşılıklı güven mekanizmasını sağlayarak geriye dönük bilgilerin değiştirememesi özelliğiyle güvenilir işlem, şeffaf ve hesap verilebilir bir sistemi oluşturmaktadır. Bu kapsamda blockchain teknolojik alt yapısının vergilendirme süreçlerinde etkinliği önem arz etmektedir. Araştırmamızda bireylerin yaşam standartlarını, yaşlarını, çalışma düzeylerini, mesleklerini, davranış kalıplarını ve konuya bakış açılarındaki farklılıkları belirlemeyi amaçlayan anket yöntemi uygulanmıştır. Araştırma kapsamında anket uygulanarak bilgi toplanmıştır. Mali uzmanlara gerçekleştirilen anket uygulaması kapsamında katılımcıların saha çalışması kapsamında blokzincir teknolojisinin muhasebe ve vergilendirme alanlarına etkisi hakkında görüşler alınmıştır. Hiç şüphesiz kamu muhasebe ve vergilendirme alanlarında blokzincir teknolojisinin AR-GE çalışmalarının bir an önce başlaması gerektiği düşünülmektedir. Vergi ve muhasebe alanlarında etkin bir sistemin kurulması için mali uzmanların blockchain teknolojisi teknik ve kapsamlı eğitimlerin verilmesi gerekliliği önem arz etmektedir. Vergi ve muhasebe uzmanlarına yönelik yapılan çalışma, uzmanların blockchain bakış açısını değerlendirmesi ve geliştirilmesi kapsamında literatüre katkı sunması beklenmektedir.

Makale detayları

A Study on Blockchain Technology Attitudes of Taxation Actors: The Case of Isparta Province

Yazarlar:

Kaan Yalçın Akıncı | Dilek Göze Kaya

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Hukuk | Kamu Yönetimi

Dergi:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.15 Issue 42, pp.647-673

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001317822

pISSN:

1308-9552

Tax Law

Accounting and Auditing

Public Administration -Public Sector Accounting and AuditsVergi Kanunu

Muhasebe ve Denetim

Kamu Yönetimi -Kamu Sektörü Muhasebesi ve Denetimleri

Sayı

Makale detayları

A Study on Blockchain Technology Attitudes of Taxation Actors: The Case of Isparta Province

Yazarlar: Kaan Yalçın Akıncı | Dilek Göze Kaya

Yayıncı: Süleyman Demirel University

Ana Başlıklar: Hukuk | Kamu Yönetimi

Dergi: Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.15 Issue 42, pp.647-673

Belge Tipi: Makale

Yayın Tarihi: 5/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001317822

pISSN: 1308-9552

Tax Law

Accounting and Auditing

Public Administration -Public Sector Accounting and AuditsVergi Kanunu

Muhasebe ve Denetim

Kamu Yönetimi -Kamu Sektörü Muhasebesi ve Denetimleri

Sayı

Yazarlar:

Kaan Yalçın Akıncı | Dilek Göze Kaya

Yayıncı:

Süleyman Demirel University

Ana Başlıklar:

Hukuk | Kamu Yönetimi

Dergi:

Süleyman Demirel Üniversitesi Vizyoner Dergisi Vol.15 Issue 42, pp.647-673

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001317822

pISSN:

1308-9552