Evaluation of blockchain technology in terms of tax law

The aim of this study is to examine the impact of the blockchain system, which is described as one of the latest developments brought about by the digitalization process, on tax law. In the study, the process of industrial revolutions realized with the phenomenon of globalization and the block chain technology that emerged with the concept of digital money at the end of all these processes are explained. The technical features of the blockchain concept, known as the technology behind cryptocurrencies, are detailed, the areas where this new technology comes to life are explained and supported by country examples. In addition, the study emphasized how the blockchain technology is used in the field of taxation by various countries and possible predictions about how it can be reflected in the procedures and principles in Turkish Tax Law. As determined as a result of the study, changes in Turkish Tax Law are required in many areas, and although it is possible that the existence of new institutions will emerge with this technology, it can be said that new practices will also be implemented. It is thought that the system, which is clear that it will make important contributions to the effective fight against the informal economy and a fairer tax system, will also enable transparent management in the public sector.