Conclusion

It took three centuries from the First Industrial Revolution, which started with the invention of steam machines in 1712, to the Fourth Industrial Revolution, in which cloud systems were used, big data, cyber-physical systems and robots emerged.

With the use of robots in production, the risk that many working people will be unemployed in a very short time and the danger of extinction of some profes­sions emerged, and these risk factors were confirmed by the research conducted by the World Economic Forum on the subject. According to the surveys and inter­views conducted by the World Economic Forum with 371 companies, it is predicted that in the next five years, a large number of people will be unemployed and the employment in business lines such as office management, production, construc­tion and mining, painting, design and entertainment will decrease or even disappear. Besides, according to the mentioned research, employment will increase in fields such as education sector, computing and mathematics, sales and business management, architecture and engineering, commerce and financial transactions.

The first issue that is considered to overcome the unemployment problem, which is expected to arise with the widespread use of robots, is the application of the “Universal Basic Income Policy” to all people in the countries. Universal Basic Income policy is the monthly payment of a determined amount of money to all citizens of the country. Thus, it is predicted that the unemployment problem to arise can be alleviated to some extent. However, due to the difficulty of keeping track of this monthly income and/or if people cannot live with the specified amount, robot tax has come up as another solution proposal.

Robot tax was transferred to the European Parliament and rejected there. However, it is still up-to-date. It may seem reasonable to impose a robot tax for certain reasons. Robots used in a workplace can be considered as an employee working there and subject to taxation on a salary determined accordingly. Another method of taxa­tion might be quota application. The maximum amount of production to be made by manpower can be determined, and a different rate of taxation can be made for the part exceeding this production amount as in the progressive tax tariff. Apart from that, companies employing the robots may also be asked to pay mechanical safety premiums for issues such as breakdown of robots, replacement of their parts, maintenance and repair.

It is predicted that the mass production volume will increase significantly with the increase in the efficient use of robots. More production means robots become an important tool in achieving national growth targets. However, in order for excess production to positively affect growth, there must be a demand to meet this produc­tion. With the spread of robotization in production, people who are unemployed may not be able to demand those goods and disclose their demands for them, so there may be an excess supply. This situation is thought to lead economies to recession. Given this situation, imposing a robot tax would not make much sense. At the same time, the company that currently produces more with robots pays more tax when purchasing necessary for production such as finished products, raw materials and semi-finished products. In addition, taxing robots may negatively affect the performance of the country imposing such a tax in terms of competition in the technological race of global markets. In this case, countries may need to use tax incentives for the robot maintenance and repair, renovation, scrapping, scrap disposal, recycling, creation and renovation of robot graveyards, such as auto graveyards.

It is understood that different positive and negative situations may arise in cases where states impose or do not impose robot tax.

It is estimated that imposition of a robot tax will bring about very radical changes. The tax systems of the countries are likely to change completely. The ability to make the robots to be subject to taxes may require the change of tax laws in accordance with the principle of legality of taxes. In addition, it is considered that the necessary control mechanisms should be established for the follow-up of robot tax and economic indicators should be examined very carefully. For the robot security premium system similar to social security premium, it is anticipated that it would be correct to develop a new generation parafiscal security system for robots.

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Abdulcelil Gazioglu Research Asistant in Department of Public Finance, Izmir Katip Qelebi University, Izmir, Turkey. Studies Ph.D. in Public Finance and Financial Management; holds M.Sc. in Public Finance and Financial Management, B.S. in Business Administration. He has book chapters, articles and papers on public finace, Industry 4.0, State budget, financial crisis, tax.

Zeynep Demirci Qakiroglu Assistant Professor in Department of Public Finance, Izmir Katip Qelebi University, Izmir, Turkey. Holds Ph.D. in Public Finance and Financial Management, M.Sc. in Public Finance, B.S. in Public Finance. She has book chapters, articles and papers on global public goods, refugee protection, international tax agreements, tax audit and other fiscal theory research areas.

Alper Dogan Alper Dojjan received his B.A. from the Department of Public Finance, Celal Bayar University, Manisa, Turkey in 2003. He received Ph.D. in Public Finance with his thesis entitled as “Gender Budgets: An Evaluation for Turkey” from Celal Bayar University, Manisa, Turkey in 2012. He presently serves as an associate professor at Izmir Katip Celebi University, Faculty of Economics and Administrative Sciences, Izmir, Turkey. He was also a visiting fellow at the University of Utah, Salt Lake City, USA between 2009 and 2010. Dr. Dogan’s research interest includes Fiscal Theory, Gender Studies, Industry 4.0, International Taxation.