@article{article_1717763, title={The Role of AI in Public Budget Processes: A Comparative Evaluation on National AI Strategies and Practical Examples}, journal={Sayıştay Dergisi}, volume={36}, pages={575–602}, year={2025}, DOI={10.52836/sayistay.1717763}, author={Yavuz, Ezgim and Özgül, Hüseyin Burak}, keywords={Yapay Zekâ, Kamu Bütçesi, Bütçe Süreçleri, Yapay Zekâ Ulusal Stratejileri, Karar Destek Aracı}, abstract={In today’s world, where interest in AI has increased dramatically, identifying and disseminating effective methods of use is of great importance in the public sector, as it is in the private sector. While it is important to examine AI within the framework of the public budget in order to understand its role in the production or delivery of public services such as transport, infrastructure, social welfare spending, and disaster management, research is limited in this area in the literature. This study, which aims to investigate the role of artificial intelligence in public budget processes and discuss its effective applicability in the public sector, examines national strategies and applications related to artificial intelligence in Türkiye and seven countries with the highest scores in the Government AI Readiness Index across seven geographical regions of the world. Our analysis found that AI can be used in all stages of public budget processes from planning, preparation and authorization to implementation and control inline with the literature, and that Türkiye is a country that attaches considerable importance to this area. The study emphasises that increasing incentives for AI and prioritising strategies for creating qualified human resources are necessary for more effective and widespread use of AI in public budgeting.}, number={138}, publisher={T.C. Sayıştay Başkanlığı}