This article was automatically translated from the original Turkish version.
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Bilgi Toplumu (Yapay Zeka ile Oluşturulmuştur)
The information society refers to a social structure in which information and communication technologies serve as the primary driving force behind economic, social, and cultural life, and where the production, processing, distribution, and use of information play a central role. In this structure, recognized as the stage following the industrial society, the fundamental factor of production is information rather than capital or labor. Information has become the defining characteristic of economic development and technology, permeating every aspect of social life. This transformation has been triggered by rapid advances in computer and communication technologies and has become the main driver of social change.
The primary objective of the information society can be defined as achieving “social optimization” through the most efficient use of resources. In pursuing this goal, it is critical that individuals maximize their potential and utilize it for both their own benefit and that of society. Therefore, in information societies, investment in education, research and development (R&D), science, and technology ranks among the highest priorities.
The concept of the information society describes an era in which information, as a meta-resource, becomes central to economic and social processes. The key features of this societal structure can be examined across technological, economic, social, and cultural dimensions. Technologically, computer networks and digital communication infrastructures are widespread. Economically, prosperity and growth are largely dependent on the information and communication technology sector and the effective management of information. Socially, changes such as rising levels of education, the adoption of lifelong learning, and the emergence of new professions are observed. As information itself becomes the most important resource, the demand for qualified human capital capable of producing, processing, and utilizing this information increases. In this context, education emerges as the fundamental mechanism for preparing individuals to function in a technology-intensive social order.
One of the most concrete steps taken by Türkiye toward becoming an information society is the legal obligations established under Article 1524 of the Turkish Commercial Code (TCC). This article mandates certain capital companies to establish a website and allocate a portion of it exclusively for legally required disclosures. This section is termed “Information Society Services” (ISS), and its purpose is to enhance transparency in commercial and financial activities, fulfill public disclosure obligations, and ensure stakeholders’ timely access to accurate information.
The technical infrastructure for this service is provided by authorized entities known as Central Database Service Providers (CDSPs), designated by the Ministry of Customs and Trade. CDSPs ensure that documents companies are legally required to publish are securely uploaded, stored, and published on the system using electronic signatures and time stamps. The uploaded content cannot be deleted or altered, thereby guaranteeing the integrity and reliability of the data.
Capital companies subject to independent audit under Article 397 of the TCC are obligated to provide ISS. Whether a company is subject to independent audit is determined by criteria set by presidential decree and updated annually. As of 2024, companies meeting at least two of the following three criteria over two consecutive fiscal periods fall under this obligation:
In addition, companies subject to the Capital Markets Law, banks, insurance companies, licensed entities operating in the energy market, and certain media service providers are directly subject to independent audit and therefore to ISS obligations, regardless of these thresholds.
The Regulation on Websites to Be Established by Capital Companies categorizes required content into “continuous” and “periodic” disclosures.
In Türkiye’s transition to an information society, various digital control and registration systems built on the e-Government infrastructure play a vital role. These systems aim to increase transparency in economic activities, reduce the informal economy, and prevent tax losses.
Planned to become mandatory for commercial vehicles owned by taxpayers starting in 2025, NVIS is a system that automatically records and invoices fuel purchases. Through this system, the fuel expenses of millions of vehicles used in commercial activities will be monitored, aiming to prevent fraudulent invoicing and illegal fuel trade and to curb tax losses.
Second-hand vehicle and housing purchase-sale transactions are also being integrated into the digitalization process. Under these regulations, real estate sale advertisements must be verified through the “Electronic Advertisement Verification System,” and transactions must be conducted exclusively by authorized intermediaries. Similarly, integrating vehicle purchase-sale processes with Takasbank’s “Vehicle Clearing System” ensures secure and rapid transactions while reducing congestion at notary offices. These measures aim to increase transparency in the sectors and make the circulation of funds with unclear origins more difficult.
Plans to conduct housing rental transactions via e-Government and establish a “Central Rental Tracking System” will enable the state to monitor rental payments and contract durations in real time. This will allow verification of the accuracy of tax declarations and create an official record in disputes between tenants and landlords.
The information society also transforms the model of human development it seeks to cultivate. In this new social order, there is a need for individuals who can think critically, solve problems, innovate, and master technology, rather than those who merely absorb information by rote. Education is viewed as the primary instrument for nurturing this new human model. In the information society, education ceases to be a process confined to a specific age group and becomes a lifelong activity. The increased accessibility of information has led to the migration of education to digital platforms and the growing importance of personalized learning experiences. Among the most important responsibilities of governments in this process is to make maximum investments in science, technology, and human capital—namely education—to develop information.

Bilgi Toplumu (Yapay Zeka ile Oluşturulmuştur)
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Conceptual Framework and Key Characteristics
Information Society Services (ISS) and Legal Framework in Türkiye
Companies Covered by the Obligation
Content to Be Published on the Website
Content to Be Published Continuously
Content to Be Published for at Least Six Months
Digital Transformation Applications in Economic and Social Sectors
National Vehicle Identification System (NVIS)
Real Estate and Vehicle Purchase-Sale Regulations
Digitalization of the Rental Market
Education in the Information Society