Kodlanabilir Hukuk Kuralları (Rule as Code) ve Vergi Hukuku: Karmaşıklık ve Sadeleştirme Üzerine

Tax laws are inherently complex, and this complexity is often viewed as a challenge that requires resolution. This article examines the dimensions and underlying causes of tax law complexity, as well as potential approaches to simplification. The proposed solution is Rule as Code (RaC), which involves drafting legislation in a machine-readable format. Compared to AI-driven approaches, RaC is considered to be more straightforward to implement; however, it has been given far less consideration in legal discourse. This article critically evaluates the advantages and limitations of applying Rule as Code to tax laws, while also considering its alignment with fundamental legal principles.