EVALUATION OF THE IMPACT AND BENEFITS OF BLOCKCHAIN TECHNOLOGY IN CUSTOMS AND TAX LAW

Lamiha Özturk and Ece Sulungur
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Lamiha Özturk: ANKARA MEDİPOL UNIVERSITY
Ece Sulungur: UFUK UNIVERSITY

Ekonomi Maliye Isletme Dergisi, 2023, vol. 6, issue 2, 100-111

Abstract: In this research, the characteristics and application of blockchain technology, which we frequently hear about and which is defined as having the potential to form the backbone of the internet in the future, will be examined, as well as the effects that this technology will have on customs transactions and tax law. In this context, the article is a theoretical study containing a literature review. The phenomena of digitization has an unmistakable impact on the globalizing globe. In this regard, one of the most significant advantages of digitalization is blockchain technology, which we first heard about in 2008 with the crypto currency known as bitcoin. Although blockchain technology is associated with the fields of economics, banking, and finance, its use is not confined to these industries; rather, it is a technology that will be advantageous in many areas. While the concerns of saving time and money and boosting the reliability of customs operations are being debated in this environment, findings concerning the irrefutable consequences of tax legislation have surfaced.

Keywords: Blockchain; Customs Processes; Tax Law (search for similar items in EconPapers)
JEL-codes: K10 K19 K34 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2023-6-2-1212841

DOI: 10.46737/emid.1212841

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