Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm

Miraç Fatih İLGÜN (Erciyes Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Kayseri, Türkiye)
Maliye Dergisi
17 3
Yıl: 2020 Cilt: 0 Sayı: 179 Sayfa Aralığı: 240 - 266 Metin Dili: Türkçe İndeks Tarihi: 17-05-2021

Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm

Öz:
Endüstri 4.0 ve temelini oluşturan teknolojilerden büyük veri analitiği, ekonomik ve toplumsal hayatı yeniden şekillendirirken kamu idareleri için de birçok fırsat ve riski beraberinde getirmektedir. Bu çalışmanın amacıEndüstri 4.0 ve büyük veri analitiğinin vergi sistemlerinin dizaynı ve uygulanması noktasında potansiyel etki kanallarının değerlendirilmesidir. Mükelleflerin yeni iş modelleri ve teknolojiler vasıtasıyla vergi tasarrufuna yönelik optimizasyon davranışları gelir kaybına neden olurken söz konusu olgular vergilendirme yöntemlerinden mükellef-idare ilişkilerine ve son aşamada denetime kadar vergileme sürecinin tamamında idareye daha etkin vergi yönetimi için imkânlar sunmaktadır.
Anahtar Kelime:

Industry 4.0, Big Data Analytics and Transformation in Tax Systems

Öz:
Industry 4.0 and big data analysis, one of the key technologies of industry4.0, while reshaping economic and social life, bring with them manyopportunities and risks for public administrations. The aim of this study is toevaluate the potential impact channels of Industry 4.0 and big data analyticsin the design and implementation of tax systems. While taxpayers'optimization behavior for tax savings with new business models andtechnologies causes loss of income; these phenomena provide theadministration with more opportunities for effective tax management at allstages of taxation, from taxation methods to taxpayer-administrationrelations and auditing.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA İlgün M (2020). Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. , 240 - 266.
Chicago İlgün M. Fatih Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. (2020): 240 - 266.
MLA İlgün M. Fatih Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. , 2020, ss.240 - 266.
AMA İlgün M Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. . 2020; 240 - 266.
Vancouver İlgün M Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. . 2020; 240 - 266.
IEEE İlgün M "Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm." , ss.240 - 266, 2020.
ISNAD İlgün, M. Fatih. "Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm". (2020), 240-266.
APA İlgün M (2020). Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. Maliye Dergisi, 0(179), 240 - 266.
Chicago İlgün M. Fatih Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. Maliye Dergisi 0, no.179 (2020): 240 - 266.
MLA İlgün M. Fatih Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. Maliye Dergisi, vol.0, no.179, 2020, ss.240 - 266.
AMA İlgün M Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. Maliye Dergisi. 2020; 0(179): 240 - 266.
Vancouver İlgün M Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm. Maliye Dergisi. 2020; 0(179): 240 - 266.
IEEE İlgün M "Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm." Maliye Dergisi, 0, ss.240 - 266, 2020.
ISNAD İlgün, M. Fatih. "Endüstri 4.0, Büyük Veri Analitiği veVergi Sistemlerinde Dönüşüm". Maliye Dergisi 179 (2020), 240-266.
Sayfa Oluşturulma Tarihi
17-04-2024 19:30

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