Özet:

Robots are becoming more advanced day by day and they can perform more complex tasks. In parallel with the development of robots, the demand in the labour market for workers also decreasing. Considering that on average 50% of the public revenues of OECD countries are taxes on labour and social security premiums, the dimensions that technological unemployment can reach may directly result in a decrease in public revenues. In addition to this decrease, there may be a rise in public expenditures drastically because of unemployment payments and re-educating these people for new jobs. There is also the possibility that technological unemployment can create serious misery. To reduce or eliminate the impact of this misery, it is recommended that everyone is guaranteed a basic income. This practice will not only reduce poverty but also increase public expenditures. As a result of that, there is a proposition of taxing robots and robotization, which can be considered as the direct cause of technological unemployment. In this way, a tool that can stop the decrease in public revenues and finance the increasing public expenditures will be obtained. Due to technological developments and their effects, robot tax has become a concept widely discussed. In this study, first, the concepts of robot and electronic person will be briefly explained, followed by the examination of the fiscal and extra-fiscal purpose of robot tax. Then, the robot tax will be evaluated in terms of various tax types, and finally, the situation of the robot in the face of non-tax public revenues will be tried to be explained. With the study, it was tried to contribute to the discussions on the subject with a holistic perspective.

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