Yapay zeka aracılığıyla elde edilen getirilerin vergilendirilebilirliği: Türkiye'de yapay zeka okuryazarlığı ve vergilendirme algısı tespiti
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Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Siirt Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu araştırma kapsamında yapay zeka okuryazarlığı algısının vergilendirme algısı üzerindeki etkisi ve yapay zeka okuryazarlığı algısı ve vergilendirme algısının demografik değişkenlere göre farklılık gösterip göstermediği belirlendi. Online anket tekniğinden faydalanılarak 645 kişiden toplanan veri setinden hatalı olanlar çıkarılarak 545 tanesi kullanıldı. Elde edilen veriler SPSS 26 paket programıyla frekans analizi, faktör analizi, t-testi, anova, ki-kare ve regresyon analizi kullanılarak çözümlenmiştir. Yapılan frekans testi neticesinde katılımcıların büyük çoğunluğu kadınlardan (%59,4) ve evlilerden (%56,5) oluştuğu saptanmıştır. Bunların büyük çoğunluğunu 25-44 yaş arası (%60 /327 kişi) lisans mezunu bireyler oluşturmaktadır (%37,6 -205 kişi). %27,2 (148 kişi)'si özel sektör çalışanlarından oluşan katılımcıların büyük çoğunluğu (297 kişi) sanal varlık kavramını 2017-2021 yılları arasında duyduğunu belirtirken, 110 kişi kavramı 2016 yılından önce duyduğunu ifade etmiştir. Kavram hakkındaki bilgi sahipliği sorusuna çoğunluk (%40,7) kısmen bilgi sahibi olduğu cevabını vermiştir. Yapılan faktör analizi neticesinde yapay zeka okuryazarlığı ve vergilendirme ölçekleri tek boyut şeklinde saptanmıştır. t testi neticesinde cinsiyete göre yapay zeka okuryazarlığı ve vergilendirme algısında fark tespit edilmezken, medeni duruma göre farklılık tespit edilmiştir. ANOVA testi neticesinde yaşa, eğitim seviyesine, sanal varlık kavramı hakkında bilgi sahipliğine göre hem yapay zeka okuryazarlığının hem de vergilendirme algısının farklılık gösterdiği; mesleğe ve sanal varlık kavramının ilk defa ne zaman duyulduğuna bağlı olarak sadece yapay zeka okuryazarlığının farklılık gösterdiği saptanmıştır. Kavramın ilk defa ne zaman duyulduğuna ve kavram hakkında bilgi sahipliğine yapılan ki-kare analizi sonucunda yaşa, eğitim seviyesine ve medeni duruma göre farklılık tespit edilirken mesleğe ve cinsiyete göre farklılık tespit edilmemiştir. Regresyon analizi sonucunda yapay zeka okuryazarlığı algısının vergilendirme algısını etkilediği görülmüştür.
Within the scope of this research, the effect of AI literacy perception on taxation perception and whether AI literacy perception and taxation perception differ according to demographic variables were determined. Using the online survey technique, 545 of the data set collected from 645 people were used by removing the erroneous ones. The data obtained were analysed using frequency analysis, factor analysis, t-test, anova, chi-square and regression analysis with SPSS 26 package programme. As a result of the frequency test, it was determined that the majority of the participants were women (59.4%) and married (56.5%). The vast majority of these are individuals between the ages of 25-44 (60% / 327 people) with a bachelor's degree (37.6% -205 people). The vast majority of the participants (297 people), 27.2% (148 people) of whom are private sector employees, stated that they heard the concept of virtual assets between 2017-2021, while 110 people stated that they heard the concept before 2016. The majority (40.7%) answered that they were partially informed about the concept. As a result of the factor analysis, artificial intelligence literacy and taxation scales were determined as a single dimension. As a result of the t test, no difference was detected in the perception of artificial intelligence literacy and taxation according to gender, while a difference was detected according to marital status. As a result of the ANOVA test, it was determined that both artificial intelligence literacy and taxation perception differed according to age, education level, and knowledge about the concept of virtual asset; only artificial intelligence literacy differed depending on the profession and when the concept of virtual asset was heard for the first time. As a result of the chi-square analysis of when the concept was heard for the first time and the knowledge about the concept, a difference was found according to age, education level and marital status, while no difference was found according to occupation and gender. As a result of regression analysis, it was observed that the perception of artificial intelligence literacy affects the perception of taxation.
Within the scope of this research, the effect of AI literacy perception on taxation perception and whether AI literacy perception and taxation perception differ according to demographic variables were determined. Using the online survey technique, 545 of the data set collected from 645 people were used by removing the erroneous ones. The data obtained were analysed using frequency analysis, factor analysis, t-test, anova, chi-square and regression analysis with SPSS 26 package programme. As a result of the frequency test, it was determined that the majority of the participants were women (59.4%) and married (56.5%). The vast majority of these are individuals between the ages of 25-44 (60% / 327 people) with a bachelor's degree (37.6% -205 people). The vast majority of the participants (297 people), 27.2% (148 people) of whom are private sector employees, stated that they heard the concept of virtual assets between 2017-2021, while 110 people stated that they heard the concept before 2016. The majority (40.7%) answered that they were partially informed about the concept. As a result of the factor analysis, artificial intelligence literacy and taxation scales were determined as a single dimension. As a result of the t test, no difference was detected in the perception of artificial intelligence literacy and taxation according to gender, while a difference was detected according to marital status. As a result of the ANOVA test, it was determined that both artificial intelligence literacy and taxation perception differed according to age, education level, and knowledge about the concept of virtual asset; only artificial intelligence literacy differed depending on the profession and when the concept of virtual asset was heard for the first time. As a result of the chi-square analysis of when the concept was heard for the first time and the knowledge about the concept, a difference was found according to age, education level and marital status, while no difference was found according to occupation and gender. As a result of regression analysis, it was observed that the perception of artificial intelligence literacy affects the perception of taxation.
Açıklama
Sosyal Bilimler Enstitüsü, Maliye Ana Bilim Dalı, Maliye Bilim Dalı
Anahtar Kelimeler
Hukuk, Law, Maliye
