Artificial Intelligence: If It’s Taxed, But How?

Assoc. Prof. Dr. Özgür BİYAN / Bandırma Onyedi Eylül University

Assoc. Prof. Dr. Güneş YILMAZ / Alanya Alaaddin Keykubat University


In today’s world of rapid digitalization, widespread use of artificial intelligence has reached such a level that will have some consequences in terms of public finance. The change in employment policies due to the external factors resulting from the prevalent use of artificial intelligence, and therefore the possibility that budget revenues might be affected, has led to the discussions about the taxation of artificial intelligence. This study discusses the issues on howthe artificial intelligence can be taxed in accordance with the discussions going on about the same. The main point derived implies that it does notseem plausible that artificial intelligence could become a taxpayer as per the applicable legal system in force.

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