TY  - JOUR
T1  - Yapay Zekâ ve Vergi Uygulamaları: ChatGPT’nin Kullanım Alanları, Etkileri ve Etik Zorluklar
TT  - Artificial Intelligence and Public Finance: The Potential Applications, Impacts, and Ethical Challenges of ChatGPT
AU  - Özdemir, Hakan
PY  - 2025
DA  - August
Y2  - 2025
DO  - 10.25295/fsecon.1573723
JF  - Fiscaoeconomia
JO  - FSECON
PB  - Ahmet Arif EREN
WT  - DergiPark
SN  - 2564-7504
SP  - 1800
EP  - 1821
VL  - 9
IS  - 3
LA  - tr
AB  - Bu çalışma, yapay zekâ teknolojilerinden biri olan ChatGPT’nin kamu maliyesi alanındaki potansiyel kullanım alanlarını ve etkilerini incelemektedir. ChatGPT’nin vergi yönetimi, denetim süreçleri, büyük veri analizi ve mali politika geliştirme gibi süreçlerde sunabileceği katkılar ele alınmakta; vergi uyumunu artırma, denetimlerin otomasyonu ve karar destek sistemlerinin güçlendirilmesi gibi işlevleri değerlendirilmektedir. Çalışma ayrıca veri gizliliği, önyargı ve yapay zekâ sistemlerinin güvenilirliği gibi etik sorunlara da dikkat çekmekte ve bu risklerin yönetilmesine yönelik çözüm önerileri sunmaktadır. Yapılan analizler, ChatGPT’nin kamu maliyesinde önemli bir dönüşüm potansiyeline sahip olduğunu ve devletlerin mali kaynaklarını daha verimli kullanmasına katkı sağlayabileceğini ortaya koymaktadır. Bununla birlikte, yapay zekâ teknolojilerinin kamu yönetiminde güvenli ve adil bir şekilde kullanılabilmesi için güçlü etik çerçevelerin ve yasal düzenlemelerin geliştirilmesi gerekmektedir. Çalışma, gelecekte yapılacak araştırmaların, ChatGPT’nin kamu maliyesindeki kullanımını daha derinlemesine incelemesi gerektiğini vurgulamaktadır.
KW  - ChatGPT
KW  - Yapay Zekâ
KW  - Vergi Uyumu
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UR  - https://doi.org/10.25295/fsecon.1573723
L1  - https://dergipark.org.tr/tr/download/article-file/4315729
ER  -