Vergi Denetiminde Dijital Dönüşüm ve Yapay Zekâ: Küresel Uygulamalar Üzerine Karşılaştırmalı Bir İnceleme

Abstract

Küreselleşen ekonomi, e-ticaretin ivme kazanması ve finansal işlemlerin karmaşıklaşması; geleneksel vergi denetim yöntemlerini yetersiz kılarak vergi idarelerini önemli ölçüde dönüşüme zorlamıştır. Bu çalışma, belge ve karşılaştırmalı analize dayalı nitel bir araştırma yaklaşımı kullanarak dijitalleşme ve yapay zekâ destekli vergi denetim uygulamalarını karşılaştırmalı olarak incelemektedir. Veriler, Ekonomik İşbirliği ve Kalkınma Örgütü, Uluslararası Para Fonu, OECD, Dünya Bankası, Avrupa Komisyonu, seçilmiş ulusal vergi idareleri ve ilgili akademik literatür tarafından yayınlanan raporlardan karşılaştırmalı bir yaklaşımla ele alınmıştır. Çalışma, küresel ölçekte dijital kamu yönetiminde öncü 8 ülkenin (Türkiye, Amerika Birleşik Devletleri, Birleşik Krallık, Estonya, Güney Kore, Singapur, Çin ve Avustralya) dijitalleşme, yapay zekâ uygulamaları, denetim süreçleri, vergi uyumu, kurumsal kapasite ve veri güvenliği alanlarındaki deneyimlerini değerlendirmektedir. Bulgular, dijital teknolojilerin vergi uyumunu artırdığını, denetim etkinliğini güçlendirdiğini, vergi kaçakçılığını azalttığını ve sürdürülebilir kamu gelirlerini desteklediğini göstermektedir. Bununla birlikte, yapay zekâ temelli vergi idaresinin başarısı, gelişmiş teknolojik altyapıya, güvenli veri yönetimine, uygun yasal çerçevelere, algoritmik şeffaflığa ve nitelikli insan kaynaklarına bağlı olduğunu göstermektedir. İnceleme sonucunda, yapay zekâ destekli sistemlerin vergi kayıp-kaçağını azaltmada ve mükellef uyumunu artırmada yüksek verimlilik sağladığı, ancak algoritmik şeffaflık, kişisel verilerin korunması, etik ilkeler ve hesap verebilirlik hususlarında yeni hukuki ve etik tartışmaları beraberinde getirdiği tespit edilmiştir.

Keywords

• Vergi Denetimi
• Dijital Dönüşüm
• Büyük Veri Analitiği
• Karşılaştırmalı Analiz

Digital Transformation and Artificial Intelligence in Tax Auditing: A Comparative Review of Global Practices

Abstract

The globalising economy, the rise of e-commerce and the increasing complexity of financial transactions have rendered traditional tax audit methods inadequate, forcing tax authorities to undergo significant transformation. This study employs a qualitative research approach based on documentary and comparative analysis to examine, in a comparative manner, tax audit practices supported by digitalisation and artificial intelligence. The data have been analysed using a comparative approach, drawing on reports published by the Organisation for Economic Co-operation and Development (OECD), the International Monetary Fund (IMF), the World Bank, the European Commission, selected national tax authorities and relevant academic literature. The study assesses the experiences of eight countries at the forefront of digital public administration on a global scale (Turkey, the United States, the United Kingdom, Estonia, South Korea, Singapore, China and Australia) in the areas of digitalisation, artificial intelligence applications, audit processes, tax compliance, institutional capacity and data security. The findings indicate that digital technologies enhance tax compliance, strengthen audit effectiveness, reduce tax evasion and support sustainable public revenues. However, the success of AI-based tax administration depends on advanced technological infrastructure, secure data management, appropriate legal frameworks, algorithmic transparency and qualified human resources. The review concluded that AI-supported systems deliver high efficiency in reducing tax losses and evasion and in improving taxpayer compliance; however, they also give rise to new legal and ethical debates regarding algorithmic transparency, the protection of personal data, ethical principles and accountability.

Keywords

• Tax Audit
• Digital Transformation
• Big Data Analytics
• Comparative Analysis

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