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Robot Vergisinin Değerlendirilmesi: Güney Kore Örneği

Yıl 2025, Cilt: 27 Sayı: 1, 161 - 180, 18.04.2025
https://doi.org/10.26745/ahbvuibfd.1594808

Öz

Robot fikri antik metinler ve Yunan, Arap, Yahudi mitolojileri gibi mitolojik eserlere kadar uzanmakla birlikte elektronik olarak robot teknolojileri ve otomasyon sistemleri geçtiğimiz yüzyılın ortalarından sonra gelişmiş olup her geçen gün de kullanımı artmaktadır. İlk başlarda sadece üretim sektöründe kullanılan robotlar artık hizmet sektöründe de yoğun olarak kullanılmaktadır. Bu noktada artan robot kullanımı ile ortaya çıkabilecek işsizlik, vergi kaybı ve gelir eşitsizliği sorunlarına karşılık robot vergisi uygulanması tartışmaya açılmıştır. Robot teknolojilerinin kullanımın artışı gibi robot vergisi tartışmaları da gün geçtikçe artmak olup pek çok konuda olduğu gibi robot vergisi uygulaması konusunda da farklı görüşler bulunmaktadır ve bir fikir birliğine varılamamıştır. Robot vergisi ile ilgili farklı ülkelerde çeşitli girişimler olmasına karşın bu girişimler başarılı olamamış olup günümüzde sadece Güney Kore’de uygulanan robot vergisi ile ilgili literatürde çalışmalar olmakla birlikte böyle bir verginin etkileri ile ilgili somut veriler çok azdır. Konu sadece günümüzü değil gelecek nesilleri de yakından ilgilendiren bir konudur ve hatalı atılacak adımlar inovasyon ve teknolojik gelişmelerin ilerlemesini yavaşlatabileceklerdir.Çalışmada robot vergisinin gerekliliği, literatürde yer alan tartışmalar ve Güney Kore verileri eşliğinde ele alınarak değerlendirilmektedir.

Kaynakça

  • Acemoglu, D,. Maner, A., Restrepo, P., (2020). Does The US Tax Code Favor Automation, National Bureau of Economic Research. Working Paper, No:27052, 30.10.2024 tarihinde https://www.nber.org/papers/w27052 adresinden edinilmiştir.
  • Atkinson, R. D. (2019). Robotics and the Future of Production and Work. Information Teknology & Innovation Foundation, 24.10.2024 tarihinde https://www2.itif.org/2019-robotics-future-production.pdf adresinden edinilmiştir.
  • Automated Solutions, (2024). Robots and Machines, 17.01.2025 tarihinde https://automatedsolutions.com.au/robots-and-machines/ adresinden edinilmiştir.
  • Barros, M. (2019). Robots and Tax Reform: Context, Issues and Future. International Tax Studies, (2(6). 2-18.
  • Baydemir, T. Haptik Teknolojisi ve Uygulamaları. 05.11.2024 tarihinde https://bilimteknik.tubitak.gov.tr/system/files/makale/haptik.pdf adresinden edinilmiştir.
  • Bendel, O. (2019). A Robot Tax, Basic Income or Basic Property Solutions to the Social of Automation?. 05.11.2024 tarihinde https://irf.fhnw.ch/server/api/core/bitstreams/c3e40ff5-6ea0-4ba2-ace7-232838eda339/content adresinden edinilmiştir.
  • Bootle, R. (2019). The ai economy: work, wealth and welfare in the age of the robot, Nicholas Brealey. London. Britannica, Robot, 14.10.2024 tarihinde https://www.britannica.com/technology/robot-technology adresinden edinilmiştir.
  • Castro, D., Stevens, M. (2023). Taxing Robots Would Hurt, Not Help, American Workers. Information Technology & Innovation Foundation, 24.10.2024 tarihinde https://itif.org/publications/2023/06/09/taxing-robots-would-hurt-not-help-american-workers/ adresinden edinilmiştir.
  • Cerda, F. O. (2019). Taxation on Robots? Challenges for tax Policy in The Era of Automation. Revista Chilena De Derecho Y Tecnologia, 9(2). 187-219.
  • Christie, R. (2021), Do robots dream of paying taxes?. Bruegel Policy Contribution, Research Report, No. 20/2021, Bruegel. 28.10.2024 tarihinde https://www.bruegel.org/policy-brief/do-robots-dream-paying-taxes adresinden erişilmiştir.
  • Cook. J. S. (2022). A History Of Autonomous Robots And Early Automation Milestones. 28.10.2024 tarihinde https://www.arrow.com/en/research-and-events/articles/a-history-of-autonomous-robots-and-early-automation-milestones adresinden edinilmiştir.
  • Delvaux, M. (2017). Report with Recommendations to the Commission on Civil Law Rules on Robotics, A8-0005/2017, 27.10.2024 tarihinde https://www.europarl.europa.eu/doceo/document/A-8-2017-0005_EN.pdf adresinden edinilmiştir.
  • Dictionary.com, (t.y.) Automation, 28.10.2024 tarihinde https://www.dictionary.com/browse/automation adresinden edinilmiştir.
  • Frey, C. B., Osborne, M. A. (2013). The Future of Employment: How Susceptible Are Jobs To Computerisation. 1-78. 24.10.2024 tarihinde https://www.oxfordmartin.ox.ac.uk/publications/the-future-of-employment adresinden edinilmiştir.
  • Gasteiger, E., Prettner, K. (2020). Automation, Stagnation, and the Implications of a robot Tax, Macroeconomic Dynamics Cambridge University Press, 26(1). 29.10.2024 tarihinde https://www.econstor.eu/bitstream/10419/215429/1/1693366916.pdf adresinden edinilmiştir.
  • Gerstein, D. M. (2018). The Robot Revolution, The National Interest, No:155 (May-June). 62-69.
  • Gonzalez, G., (2022). They Took Our Jobs! The Robot Tax, Its Impracticability, and a Better Solution. University of Illinois Law Review. 54-69. 29.10.2024 tarihinde https://illinoislawreview.org/online/they-took-our-jobs/ adresinden edinilmiştir.
  • Gürgüze, G. Türkoğlu, İ. (2019). Kullanım Alanlarına Göre Robot Sistemlerinin Sınıflandırılması. 53-66. Fırat Üniversitesi Mühendislik Bilimleri Dergisi, 31(1).
  • Iavazzo, C., Gkegke, X. E. D., Iavazzo, P. E., & Gkegkes, I. D. (2014). Evolution of robots throughout history from Hephaestus to Da Vinci Robot. Acta Medico-Historica Adriatica: AMHA, 12(2). 247-258.
  • Ihe, M. (2022). The Robots are Coming: Targets of Automation and its Effect on the Tax Economy. 16 Fla. A&M U. L. Rev. 81. 81-96.
  • International Federation of Robotics, (IFR), 22.10.2024 tarihinde https://ifr.org/wr-industrial-robots/ adresinden edinilmiştir.
  • International Federation of Robotics, (IFR), World robotics 2021 reports. 14.10.2024 tarihinde https://ifr.org/ifr-press-releases/news/robot-sales-rise-again adresinden edinilmiştir.
  • ISO 8373 (2012) ISO 8373:2012(en). 22.10.2024 tarihinde https://www.iso.org/obp/ui/#iso:std:iso:8373:ed-2:v1:en adresinden edinilmiştir.
  • Kamaraeva E. Y., Maksimov N. A., P'yanova M. V. (2017). On Tax Implications of the Robotification. Digest Finance, 22(4). 437-446.
  • Kawasakirobotics, (t.y.). What is an Industrial Robot Anyway?, 23-49. 14.10.2024 tarihinde https://kawasakirobotics.com/asia-oceania/industrial-robots/ adresinden erişilmiştir.
  • Kovacev, R. J. (2020). A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation of AI, Automation and Robotics in the Fourth Industrial Revolution, The Contemporary Tax Journal, 9(2).
  • Mazur, O. (2019). Taxing the Robots, 46 Pepp. L. Rev. 277.
  • McKinsey Global Institute, (2017). A Future That Works: Automation, Employment, and Productivity. 27.10.2024 tarihinde https://www.mckinsey.com/~/media/mckinsey/featured%20insights/Digital%20Disruption/Harnessing%20automation%20for%20a%20future%20that%20works/MGI-A-future-that-works-Executive-summary.ashx adresinden edinilmiştir.
  • Michalos, G., Karagiannis, P., Dimitropoulos, N., Andronas, D., Makris, S. (2022). Human Robot Collaboration in Industrial Environments, içinde (ed) Maria Isabel Aldinhas Ferreira, (ed) Sarah R. Fletcher, The 21st Century Industrial Robot: When Tools Become Collaborators, Vol:81, Springer, Switzerland.
  • Miki P. (t.y.). What Are The Different Types of Robots and What Are Their Structures?. 06.11.2024 tarihinde https://www.mikipulley.co.jp/EN/Services/Blog/topic01/index.html adresinden edinilmiştir.
  • Oberson, X. (2019). Taxing robots – hepling the economy to adapt to use of artificial intelligence, Edward Elgar Publishing, UK.
  • OECD. (2021). Making Life Richer, Easier and Healthier (Robots, Their Future And The Roles For Public Policy). No:117. 24.10.2024 tarihinde https://www.oecd-ilibrary.org/docserver/5ea15d01-en.pdf?expires=1729772878&id=id&accname=guest&checksum=0F6747B97B2781EBC7A651A74B417B45 adresinden erişilmiştir.
  • OECD. (2024). OECD Tax Statistics, 29.10.2024 tarihinde https://www.oecd-ilibrary.org/taxation/data/oecd-tax-statistics_tax-data-en adresinden edinilmiştir.
  • OECD. Unemployment Rate Indicators. 24.10.2024 tarihinde https://www.oecd.org/en/data/indicators/unemployment-rate.html?oecdcontrol-59006032fa-var1=OECD%7CKOR%7CTUR%7CUSA&oecdcontrol-4c072e451c-var3=2021&oecdcontrol-4c072e451c-var5=A&oecdcontrol-31056b3eeb-var6=M%7CF adresinden edinilmiştir.
  • Robotnik, (t.y.) What is an industrial robot?, 14.10.2024 tarihinde https://robotnik.eu/what-is-an-industrial-robot-industrial-robot-definition adresinden edinilmiştir.
  • Shiller, R. (2017a). Why Robots Should Be Taxed If They Take People's Jobs. The Guardian. 22.10.2024 tarihinde https://www.theguardian.com/business/2017/mar/22/robots-tax-bill-gates-income-inequality adresinden edinilmiştir.
  • Shiller, R. J. (2017b) Robotization Without Taxation. 27.10.2024 tarihinde https://www.project-syndicate.org/commentary/temporary-robot-tax-finances-adjustment-by-robert-j--shiller-2017-03 adresinden erişilmiştir.
  • Srinivas A. U. S. P., Singh, R., Singh, P., Kumar., Kalla, A., (2021). A Survey on Blockchain in Robotics: Issues, Opportunities, Challenges and Future Directions. Journal of Network and Computer Applications, 196. Stanford. (t.y.) What is Basic Income. 15.11.2024 tarihinde https://basicincome.stanford.edu/about/what-is-ubi/ adresinden edinilmiştir.
  • TaxFitness. (2023). South Korea’s Robot Tax. 27.10.2024 tarihinde https://taxfitness.com.au/blog/south-korea-s-robot-tax/ adresinden edinilmiştir.
  • Tekeli, S. Dosay, M. Unat, Y. (2021), El-câmi' beyne'l-'ilm ve'l_'amel en-nâfi' fi' eş-şınaâ 'ti'l-hiyel. Türk Tarih Kurumu Yayınları, 2. Baskı, XXXII – LXX.
  • Telefonica. (t.y.) Types Of Robots: Classification, Applications And Examples. 14.10.2024 tarihinde https://www.telefonica.com/en/communication-room/blog/types-of-robots-classification-applications-and-examples/ adresinden edinilmiştir.
  • Teresa, Z. (2012). History of Service Robots, içinde Marco Ceccarelli (ed), Service Robots and Robotics (Design and Application), Engineering Science Reference IGI Global. The Korea Times. (2017). Korea Takes First Step to Introduce Robot Tax. 27.10.2024 tarihinde https://www.koreatimes.co.kr/www/tech/2024/10/129_234312.html adresinden edinilmiştir.
  • Thompson, C. (t.y.). 13 Milestones in the History of Robotics. 29.10.2024 tarihinde https://www.aventine.org/robotics/history-of-robotics#First_Machine%20Navigates%20on%20Its%20Own adresinden edinilmiştir.
  • Thuemmel, U. (2022). Optimal Taxation of Robots. Journal of the European Economic Association, 1-36. 25.10.2024 tarihinde https://academic.oup.com/jeea/article/21/3/1154/6798383 adresinden edinilmiştir.

Evaluation of the Robot Tax: The Case of South Korea

Yıl 2025, Cilt: 27 Sayı: 1, 161 - 180, 18.04.2025
https://doi.org/10.26745/ahbvuibfd.1594808

Öz

Although the idea of robots dates back to ancient texts and mythological works such as Greek, Arabic and Jewish mythology, electronic robot technologies and automation systems have been developed since the middle of the last century and their use is increasing day by day. Robots, initially used only in the production sector, are now widely used in the service sector. At this point, the introduction of a robot tax has been discussed as a response to the problems of unemployment, tax losses and income inequality that may arise with the increasing use of robots. As the use of robotic technologies increases, so does the discussion of a robot tax, and as with many issues, there are differing opinions on the application of a robot tax and no consensus has been reached. Although there have been various robot tax initiatives in different countries, these initiatives have not been successful, and although there are studies in the literature on the robot tax applied only in South Korea today, there is very little concrete data on the effects of such a tax. This is an issue that affects not only today but also future generations, and missteps could slow the progress of innovation and technological development.This study evaluates the need for a robot tax in light of discussions in the literature and South Korean data.

Kaynakça

  • Acemoglu, D,. Maner, A., Restrepo, P., (2020). Does The US Tax Code Favor Automation, National Bureau of Economic Research. Working Paper, No:27052, 30.10.2024 tarihinde https://www.nber.org/papers/w27052 adresinden edinilmiştir.
  • Atkinson, R. D. (2019). Robotics and the Future of Production and Work. Information Teknology & Innovation Foundation, 24.10.2024 tarihinde https://www2.itif.org/2019-robotics-future-production.pdf adresinden edinilmiştir.
  • Automated Solutions, (2024). Robots and Machines, 17.01.2025 tarihinde https://automatedsolutions.com.au/robots-and-machines/ adresinden edinilmiştir.
  • Barros, M. (2019). Robots and Tax Reform: Context, Issues and Future. International Tax Studies, (2(6). 2-18.
  • Baydemir, T. Haptik Teknolojisi ve Uygulamaları. 05.11.2024 tarihinde https://bilimteknik.tubitak.gov.tr/system/files/makale/haptik.pdf adresinden edinilmiştir.
  • Bendel, O. (2019). A Robot Tax, Basic Income or Basic Property Solutions to the Social of Automation?. 05.11.2024 tarihinde https://irf.fhnw.ch/server/api/core/bitstreams/c3e40ff5-6ea0-4ba2-ace7-232838eda339/content adresinden edinilmiştir.
  • Bootle, R. (2019). The ai economy: work, wealth and welfare in the age of the robot, Nicholas Brealey. London. Britannica, Robot, 14.10.2024 tarihinde https://www.britannica.com/technology/robot-technology adresinden edinilmiştir.
  • Castro, D., Stevens, M. (2023). Taxing Robots Would Hurt, Not Help, American Workers. Information Technology & Innovation Foundation, 24.10.2024 tarihinde https://itif.org/publications/2023/06/09/taxing-robots-would-hurt-not-help-american-workers/ adresinden edinilmiştir.
  • Cerda, F. O. (2019). Taxation on Robots? Challenges for tax Policy in The Era of Automation. Revista Chilena De Derecho Y Tecnologia, 9(2). 187-219.
  • Christie, R. (2021), Do robots dream of paying taxes?. Bruegel Policy Contribution, Research Report, No. 20/2021, Bruegel. 28.10.2024 tarihinde https://www.bruegel.org/policy-brief/do-robots-dream-paying-taxes adresinden erişilmiştir.
  • Cook. J. S. (2022). A History Of Autonomous Robots And Early Automation Milestones. 28.10.2024 tarihinde https://www.arrow.com/en/research-and-events/articles/a-history-of-autonomous-robots-and-early-automation-milestones adresinden edinilmiştir.
  • Delvaux, M. (2017). Report with Recommendations to the Commission on Civil Law Rules on Robotics, A8-0005/2017, 27.10.2024 tarihinde https://www.europarl.europa.eu/doceo/document/A-8-2017-0005_EN.pdf adresinden edinilmiştir.
  • Dictionary.com, (t.y.) Automation, 28.10.2024 tarihinde https://www.dictionary.com/browse/automation adresinden edinilmiştir.
  • Frey, C. B., Osborne, M. A. (2013). The Future of Employment: How Susceptible Are Jobs To Computerisation. 1-78. 24.10.2024 tarihinde https://www.oxfordmartin.ox.ac.uk/publications/the-future-of-employment adresinden edinilmiştir.
  • Gasteiger, E., Prettner, K. (2020). Automation, Stagnation, and the Implications of a robot Tax, Macroeconomic Dynamics Cambridge University Press, 26(1). 29.10.2024 tarihinde https://www.econstor.eu/bitstream/10419/215429/1/1693366916.pdf adresinden edinilmiştir.
  • Gerstein, D. M. (2018). The Robot Revolution, The National Interest, No:155 (May-June). 62-69.
  • Gonzalez, G., (2022). They Took Our Jobs! The Robot Tax, Its Impracticability, and a Better Solution. University of Illinois Law Review. 54-69. 29.10.2024 tarihinde https://illinoislawreview.org/online/they-took-our-jobs/ adresinden edinilmiştir.
  • Gürgüze, G. Türkoğlu, İ. (2019). Kullanım Alanlarına Göre Robot Sistemlerinin Sınıflandırılması. 53-66. Fırat Üniversitesi Mühendislik Bilimleri Dergisi, 31(1).
  • Iavazzo, C., Gkegke, X. E. D., Iavazzo, P. E., & Gkegkes, I. D. (2014). Evolution of robots throughout history from Hephaestus to Da Vinci Robot. Acta Medico-Historica Adriatica: AMHA, 12(2). 247-258.
  • Ihe, M. (2022). The Robots are Coming: Targets of Automation and its Effect on the Tax Economy. 16 Fla. A&M U. L. Rev. 81. 81-96.
  • International Federation of Robotics, (IFR), 22.10.2024 tarihinde https://ifr.org/wr-industrial-robots/ adresinden edinilmiştir.
  • International Federation of Robotics, (IFR), World robotics 2021 reports. 14.10.2024 tarihinde https://ifr.org/ifr-press-releases/news/robot-sales-rise-again adresinden edinilmiştir.
  • ISO 8373 (2012) ISO 8373:2012(en). 22.10.2024 tarihinde https://www.iso.org/obp/ui/#iso:std:iso:8373:ed-2:v1:en adresinden edinilmiştir.
  • Kamaraeva E. Y., Maksimov N. A., P'yanova M. V. (2017). On Tax Implications of the Robotification. Digest Finance, 22(4). 437-446.
  • Kawasakirobotics, (t.y.). What is an Industrial Robot Anyway?, 23-49. 14.10.2024 tarihinde https://kawasakirobotics.com/asia-oceania/industrial-robots/ adresinden erişilmiştir.
  • Kovacev, R. J. (2020). A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation of AI, Automation and Robotics in the Fourth Industrial Revolution, The Contemporary Tax Journal, 9(2).
  • Mazur, O. (2019). Taxing the Robots, 46 Pepp. L. Rev. 277.
  • McKinsey Global Institute, (2017). A Future That Works: Automation, Employment, and Productivity. 27.10.2024 tarihinde https://www.mckinsey.com/~/media/mckinsey/featured%20insights/Digital%20Disruption/Harnessing%20automation%20for%20a%20future%20that%20works/MGI-A-future-that-works-Executive-summary.ashx adresinden edinilmiştir.
  • Michalos, G., Karagiannis, P., Dimitropoulos, N., Andronas, D., Makris, S. (2022). Human Robot Collaboration in Industrial Environments, içinde (ed) Maria Isabel Aldinhas Ferreira, (ed) Sarah R. Fletcher, The 21st Century Industrial Robot: When Tools Become Collaborators, Vol:81, Springer, Switzerland.
  • Miki P. (t.y.). What Are The Different Types of Robots and What Are Their Structures?. 06.11.2024 tarihinde https://www.mikipulley.co.jp/EN/Services/Blog/topic01/index.html adresinden edinilmiştir.
  • Oberson, X. (2019). Taxing robots – hepling the economy to adapt to use of artificial intelligence, Edward Elgar Publishing, UK.
  • OECD. (2021). Making Life Richer, Easier and Healthier (Robots, Their Future And The Roles For Public Policy). No:117. 24.10.2024 tarihinde https://www.oecd-ilibrary.org/docserver/5ea15d01-en.pdf?expires=1729772878&id=id&accname=guest&checksum=0F6747B97B2781EBC7A651A74B417B45 adresinden erişilmiştir.
  • OECD. (2024). OECD Tax Statistics, 29.10.2024 tarihinde https://www.oecd-ilibrary.org/taxation/data/oecd-tax-statistics_tax-data-en adresinden edinilmiştir.
  • OECD. Unemployment Rate Indicators. 24.10.2024 tarihinde https://www.oecd.org/en/data/indicators/unemployment-rate.html?oecdcontrol-59006032fa-var1=OECD%7CKOR%7CTUR%7CUSA&oecdcontrol-4c072e451c-var3=2021&oecdcontrol-4c072e451c-var5=A&oecdcontrol-31056b3eeb-var6=M%7CF adresinden edinilmiştir.
  • Robotnik, (t.y.) What is an industrial robot?, 14.10.2024 tarihinde https://robotnik.eu/what-is-an-industrial-robot-industrial-robot-definition adresinden edinilmiştir.
  • Shiller, R. (2017a). Why Robots Should Be Taxed If They Take People's Jobs. The Guardian. 22.10.2024 tarihinde https://www.theguardian.com/business/2017/mar/22/robots-tax-bill-gates-income-inequality adresinden edinilmiştir.
  • Shiller, R. J. (2017b) Robotization Without Taxation. 27.10.2024 tarihinde https://www.project-syndicate.org/commentary/temporary-robot-tax-finances-adjustment-by-robert-j--shiller-2017-03 adresinden erişilmiştir.
  • Srinivas A. U. S. P., Singh, R., Singh, P., Kumar., Kalla, A., (2021). A Survey on Blockchain in Robotics: Issues, Opportunities, Challenges and Future Directions. Journal of Network and Computer Applications, 196. Stanford. (t.y.) What is Basic Income. 15.11.2024 tarihinde https://basicincome.stanford.edu/about/what-is-ubi/ adresinden edinilmiştir.
  • TaxFitness. (2023). South Korea’s Robot Tax. 27.10.2024 tarihinde https://taxfitness.com.au/blog/south-korea-s-robot-tax/ adresinden edinilmiştir.
  • Tekeli, S. Dosay, M. Unat, Y. (2021), El-câmi' beyne'l-'ilm ve'l_'amel en-nâfi' fi' eş-şınaâ 'ti'l-hiyel. Türk Tarih Kurumu Yayınları, 2. Baskı, XXXII – LXX.
  • Telefonica. (t.y.) Types Of Robots: Classification, Applications And Examples. 14.10.2024 tarihinde https://www.telefonica.com/en/communication-room/blog/types-of-robots-classification-applications-and-examples/ adresinden edinilmiştir.
  • Teresa, Z. (2012). History of Service Robots, içinde Marco Ceccarelli (ed), Service Robots and Robotics (Design and Application), Engineering Science Reference IGI Global. The Korea Times. (2017). Korea Takes First Step to Introduce Robot Tax. 27.10.2024 tarihinde https://www.koreatimes.co.kr/www/tech/2024/10/129_234312.html adresinden edinilmiştir.
  • Thompson, C. (t.y.). 13 Milestones in the History of Robotics. 29.10.2024 tarihinde https://www.aventine.org/robotics/history-of-robotics#First_Machine%20Navigates%20on%20Its%20Own adresinden edinilmiştir.
  • Thuemmel, U. (2022). Optimal Taxation of Robots. Journal of the European Economic Association, 1-36. 25.10.2024 tarihinde https://academic.oup.com/jeea/article/21/3/1154/6798383 adresinden edinilmiştir.
Toplam 44 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Kamu Yönetimi
Bölüm Ana Bölüm
Yazarlar

İskender Emrah Karakaş 0000-0001-6685-1965

Erken Görünüm Tarihi 6 Nisan 2025
Yayımlanma Tarihi 18 Nisan 2025
Gönderilme Tarihi 2 Aralık 2024
Kabul Tarihi 19 Mart 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 27 Sayı: 1

Kaynak Göster

APA Karakaş, İ. E. (2025). Robot Vergisinin Değerlendirilmesi: Güney Kore Örneği. Ankara Hacı Bayram Veli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 27(1), 161-180. https://doi.org/10.26745/ahbvuibfd.1594808