THE FISCAL DIMENSION OF SUSTAINABLE DIGITALIZATION: OPPORTUNITIES AND  THREATSATION: OPPORTUNITIES AND THREATS

Authors

Prof. Ahmet Özen (ed)
Dokuz Eylul University
https://orcid.org/0000-0002-9635-5134
Prof. Serkan Cura (ed)
Manisa Celal Bayar University
https://orcid.org/0000-0001-7142-0502
DOI: https://doi.org/10.63127/tuaz.by.210

Keywords:

Sustainable Digitalization, Green Taxation, Digital Economy, Carbon Footprint, Digital Public Services, Artificial Intelligence, Circular Economy, E-Waste Management, Energy Efficiency, Corporate Governance

Synopsis

Digitalization has become a defining force reshaping global production, public finance, governance, and social structures. Yet this transformation is accompanied not only by unprecedented efficiencies and new economic opportunities but also by significant overlooked costs: rising energy demand from data centers, increasing electronic waste, widening digital divides, and structural challenges in the taxation of digital activities.

This edited volume brings together eleven chapters that examine the fiscal dimension of sustainable digitalization from multiple angles—from green taxation and digital service taxes to smart contracts, e-waste management, carbon footprint regulation, and the financial implications of digital public services. The book posits that sustainable digital transformation requires the strategic alignment of fiscal policies, regulatory frameworks, and institutional capacities with environmental and social objectives. It demonstrates that only through such an integrated approach can digitalization foster long-term prosperity rather than deepen existing vulnerabilities.

Chapters

Author Biographies

Prof. Ahmet Özen, Dokuz Eylul University

Prof. Ahmet Özen serves as a faculty member at the Department of Finance, Faculty of Economics and Administrative Sciences, Dokuz Eylül University, İzmir, Türkiye. Primary research interests include budgeting and financial planning. Selected published books include Budget Policy; Legal and Extra-Legal Institutions to Limit Political Power in Democracies: A Search for a New System, Democracy, Polyarchy, and Demarchy; Interest Groups, Rent-Seeking, and Legal Plunder: Legal Plunder, Interest Groups, and Rent-Seeking; Democratization Trend in the World: A Search for a New System, Democracy, Polyarchy, and Demarchy; Privatization Trends and Data in Infrastructure Services Worldwide: Infrastructure Economics, Liberalization, and Privatization in Infrastructure Services; and Performance-Based Budgeting System and Its Applicability in Turkey.
E-mail: ahmet.ozen@deu.edu.tr | ORCID: https://orcid.org/0000-0002-9635-5134

Prof. Serkan Cura, Manisa Celal Bayar University

Prof. Serkan Cura serves as a faculty member at the Department of Finance, Faculty of Economics and Administrative Sciences, Manisa Celal Bayar University, Manisa, Türkiye. Cura received a Ph.D. degree from Manisa Celal Bayar University in the field of Finance in 2012. Primary research interests include finance, theory of finance, financial economics. Selected published books include SOEs (State-Owned Enterprises) and Privatization in Theory and Practice; and The Future of the European Union with Turkey: Hopes and Fears.
E-mail: serkan.cura@cbu.edu.tr | ORCID: https://orcid.org/0000-0001-7142-0502

Hüsnü ÇETİN, Dokuz Eylul University

Hüsnü Çetin is a master's student in , Institute of Social Sciences, Dokuz Eylul University, İzmir, Türkiye.
E-mail: cetin.husnu@ogr.deu.edu.tr | ORCID: https://orcid.org/0009-0006-7690-2942

Assoc. Prof. Güngör Özcan, Manisa Celal Bayar University

Assoc. Prof. Güngör Özcan serves as a faculty member at the Department of Finance, Salihli Faculty of Economics and Administrative Sciences, Manisa Celal Bayar University, Manisa, Türkiye.
E-mail: gungor.ozcan@cbu.edu.tr | ORCID: https://orcid.org/0000-0001-5966-5582

Assoc. Prof. Melissa Nihal Cagle, Dokuz Eylul University

Assoc. Prof. Melissa Nihal Cagle serves as a faculty member at the Department of Business Administration (English), Faculty of Business, Dokuz Eylül University, İzmir, Türkiye. Primary research interests include accounting.
E-mail: melissa.cagle@deu.edu.tr | ORCID: https://orcid.org/0000-0003-0480-5626

Assist. Prof. Kevser Yılmaz, Dokuz Eylul University

Assist. Prof. Kevser Yılmaz serves as a faculty member at the Department of Production and Marketing, Faculty of Business, Dokuz Eylul University, İzmir, Türkiye.
E-mail: kevser.yilmaz@deu.edu.tr | ORCID: https://orcid.org/0000-0003-0415-8844

Prof. Seyfi Yıldız, Kirikkale University

Prof. Seyfi Yıldız serves as a faculty member at the Department of Public Finance, Faculty of Economics and Administrative Sciences, Kırıkkale University, Kırıkkale, Türkiye.
E-mail: seyfiyildiz@hotmail.com | ORCID: https://orcid.org/0000-0002-2382-4454

Res. Asst. Hafize Erva Yıldız, Amasya University

Res. Asst. Hafize Erva Yıldız serves as a research assistant at the Department of Political Science and Public Administration, Faculty of Economics and Administrative Sciences, Amasya University, Amasya, Türkiye.
E-mail: hafize.yildiz@amasya.edu.tr | ORCID: https://orcid.org/0009-0007-5517-0137

Dr. Nur Sena Oğuz

Dr. Nur Sena Oğuz (Türkiye) is an independent researcher.
E-mail: sena.oguzz@gmail.com | ORCID: https://orcid.org/0000-0002-0292-5336

Prof. Gül Kayalıdere, Manisa Celal Bayar University

Prof. Gül Kayalıdere serves as a faculty member at the Department of Finance, Faculty of Economics and Administrative Sciences, Manisa Celal Bayar University, Manisa, Türkiye. Primary research interests include financial economics, finance, budgeting and financial planning.
E-mail: gul.kayalidere@cbu.edu.tr | ORCID: https://avesis.mcbu.edu.tr/gul.kayalidere

Res. Asst. Gizem Kalyoncu Yıkılmaz, Hatay Mustafa Kemal University

Res. Asst. Gizem Kalyoncu Yıkılmaz serves as a research assistant at the Department of Finance, Faculty of Economics and Administrative Sciences, Hatay Mustafa Kemal University, Hatay, Türkiye.
E-mail: gizem.kalyoncu@mku.edu.tr | ORCID: https://orcid.org/0009-0006-9447-0530

Res. Asst. Dr. Ceyda Ünal, Manisa Celal Bayar University

Res. Asst. Dr. Ceyda Ünal serves as a research assistant at the Department of Management Information Systems, Faculty of Economics and Administrative Sciences, Dokuz Eylul University, Izmir, Türkiye.
E-mail: ceyda.unal@deu.edu.tr | ORCID: https://orcid.org/0000-0002-5503-8124

Dr. Burcu Usta

Dr. Burcu Usta (Türkiye) is an independent researcher.
E-mail: burcumusta@hotmail.com | ORCID: https://orcid.org/0000-0003-4021-5682

Prof. Haluk Egeli, Dokuz Eylul University

Prof. Haluk Egeli serves as a faculty member at the Department of Finance, Faculty of Economics and Administrative Sciences, Dokuz Eylül University, İzmir, Türkiye.
E-mail: haluk.egeli@deu.edu.tr | ORCID: https://orcid.org/0000-0002-4572-7911

Prof. Coşkun Çılbant, Manisa Celal Bayar University

Prof. Coşkun Çılbant serves as a faculty member at the Department of Economics, Faculty of Economics and Administrative Sciences, Manisa Celal Bayar University, Manisa, Türkiye.
E-mail: coskun.cilbant@cbu.edu.tr | ORCID: https://orcid.org/0000-0002-7406-423X

Dr. Selin Sert

Dr. Selin Sert (Türkiye) is an independent researcher.
E-mail: selnsert@gmail.com | ORCID: https://orcid.org/0000-0003-0146-6315

Prof. Asuman Altay, Dokuz Eylul University

Prof. Asuman Altay serves as a faculty member at the Department of Finance, Faculty of Economics and Administrative Sciences, Dokuz Eylül University, İzmir, Türkiye.
E-mail: asuman.altay@deu.edu.tr | ORCID: https://orcid.org/0000-0002-6685-8101

Prof. Ahmet Özen, Dokuz Eylul University

Prof. Ahmet Özen serves as a faculty member at the Department of Finance, Faculty of Economics and Administrative Sciences, Dokuz Eylül University, İzmir, Türkiye. Primary research interests include budgeting and financial planning. Selected published books include Budget Policy; Legal and Extra-Legal Institutions to Limit Political Power in Democracies: A Search for a New System, Democracy, Polyarchy, and Demarchy; Interest Groups, Rent-Seeking, and Legal Plunder: Legal Plunder, Interest Groups, and Rent-Seeking; Democratization Trend in the World: A Search for a New System, Democracy, Polyarchy, and Demarchy; Privatization Trends and Data in Infrastructure Services Worldwide: Infrastructure Economics, Liberalization, and Privatization in Infrastructure Services; and Performance-Based Budgeting System and Its Applicability in Turkey.
E-mail: ahmet.ozen@deu.edu.tr | ORCID: https://orcid.org/0000-0002-9635-5134

Lect. Dr. Zeliha Semra Kılınç, Aydın Adnan Menderes University

Lect. Dr. Zeliha Semra Kılınç serves as a lecturer at the Department of Finance, Banking and Insurance, Yenipazar Vocational School, Aydın Adnan Menderes University, Aydın, Türkiye. Kılınç received a Ph.D. degree from Dokuz Eylül University in the field of Economic in 2024.
E-mail: z.kilinc@adu.edu.tr | ORCID: https://orcid.org/0000-0001-9837-1587

serkancura

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Published

December 11, 2025

Series

Series in Social Sciences: Peer-reviewed monographs and edited volumes across economics, history, public finance, and related social sciences

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Copyright (c) 2025 Serkan CURA (Cilt editörü); Doç. Dr. Güngör ÖZCAN- Doç. Dr. Melissa Nihal ÇAĞLE- Dr. Öğr. Üyesi Kevser YILMAZ- Seyfi YILDIZ- Arş. Gör. Hafize Erva YILDIZ- Dr. Nur Sena OĞUZ- Prof. Dr. Gül KAYALIDERE- Arş. Gör. Gizem KALYONCU YIKILMAZ - Arş. Gör. Dr. Ceyda ÜNAL- Dr. Burcu USTA- Prof. Dr. Haluk EGELİ- Prof. Dr. Coşkun ÇILBANT - Dr. Selin SERT- Prof. Dr. Asuman ALTAY- Prof. Dr. Ahmet ÖZEN (Bölüm Yazarı); Prof. Dr. Ahmet ÖZEN (Cilt editörü); Hüsnü ÇETİN (Bölüm Yazarı)

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ISBN-13 (15)

978-625-5519-30-6