The Role and Application Areas of Artificial Intelligence in Tax Auditing

Year 2025, Volume: 10 Issue: 2, 300 - 325

Nergis Feride Kaplan Dönmez

Abstract

The acceleration of digitalisation on a global scale has brought about a transformative process that necessitates the integration of artificial intelligence (AI) technologies into tax auditing procedures. AI-driven audit applications make a significant contribution to reducing tax losses and curbing the shadow economy. In this study, the concepts of digitalisation and artificial intelligence are first examined within a theoretical framework, followed by an evaluation of the main areas of application of these technologies in tax audit processes and international examples. Subsequently, it is demonstrated that digitalisation has become not merely a technical modernisation element for the Turkish tax administration, but also a strategic management tool. Through the integration of AI technologies, tax auditing has evolved into a more holistic, proactive, and data-driven structure. An important finding revealed by the study is that, despite the positive effects of digitalisation on audit quality, there remain areas in which operational efficiency has not yet been fully optimised.

Keywords

Artificial Intelligence , Digitalization , Tax Audit , Tax Administration 3.0

Vergi Denetiminde Yapay Zekânın Rolü ve Uygulama Alanları

Abstract

Dijitalleşmenin küresel ölçekte ivme kazanması, vergi denetim süreçlerinde yapay zekâ teknolojilerinin entegrasyonunu zorunlu kılan bir dönüşüm sürecini beraberinde getirmiştir. Yapay zekâ destekli denetim uygulamaları, vergi kayıplarının ve kayıt dışı ekonominin azaltılmasına önemli ölçüde katkı sağlamaktadır. Çalışmada öncelikle kuramsal çerçevede dijitalleşme ve yapay zekâ kavramları incelendikten sonra bu teknolojilerin vergi denetim süreçlerindeki temel uygulama alanları ile uluslararası düzeydeki örnekler değerlendirilmiştir. Daha sonra dijitalleşmenin Türk vergi idaresi açısından yalnızca teknik bir modernizasyon unsuru değil, aynı zamanda stratejik bir yönetim aracı hâline geldiği ortaya konulmaktadır. Vergi denetimi, yapay zekâ teknolojilerinin entegrasyonu sayesinde daha bütüncül, proaktif ve veri odaklı bir yapıya dönüşmüştür. Çalışmanın ortaya koyduğu önemli bir gerçeklik, dijitalleşmenin denetim kalitesi üzerindeki olumlu etkilerine rağmen, operasyonel verimlilikte henüz tam anlamıyla optimize edilememiş alanların bulunduğudur.

Keywords

Yapay Zeka , Dijitalleşme , Vergi Denetimi , Vergi İdaresi 3.0

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