Rapid advancements in artificial intelligence (AI) technology are profoundly affecting production processes and economic relations, highlighting the structural limitations of existing taxation systems. Traditional tax regimes, designed based on human labor and physical capital, face significant challenges in the wake of widespread AI-based automation, such as erosion of the tax base, undermining of tax fairness, and threats to the sustainability of public revenues. In this context, the taxation of AI emerges as a natural consequence of rapidly evolving technology and the business world. Many countries are conducting various studies to develop regulations regarding AI taxation. The aim of this study is to identify potential problems in the taxation of AI and to propose possible solutions. The main motivation behind this research is the limited availability of written studies on this topic. The study concludes that, at a global level, a fully structured AI taxation policy has not yet been established. Achieving international cooperation on AI taxation, carefully examining regulatory approaches, understanding the ethical, social, and economic impacts of new technologies, and designing a fair, sustainable tax strategy that does not increase business costs are of critical importance. Otherwise, failing to tax such a powerful force could lead to even greater problems.