Taxability of returns generated through artificial intelligence: Artificial intelligence literacy and taxation perception in Turkey

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.