Yapay Zekâ ve Vergi Uygulamaları: ChatGPT’nin Kullanım Alanları, Etkileri ve Etik Zorluklar

Yıl 2025, Cilt: 9 Sayı: 3, 1800 - 1821, 25.08.2025

Hakan Özdemir

https://doi.org/10.25295/fsecon.1573723

Öz

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.

Anahtar Kelimeler

ChatGPT , Yapay Zekâ , Vergi Uyumu

Artificial Intelligence and Public Finance: The Potential Applications, Impacts, and Ethical Challenges of ChatGPT

Öz

This study examines the potential application areas and impacts of ChatGPT, a type of artificial intelligence, within the field of public finance. The study explores how ChatGPT can contribute to processes such as tax administration, audit procedures, big data analysis, and fiscal policy development. Including enhancing tax compliance, automating audits, and strengthening decision support systems, its functions are evaluated in detail. The study also addresses ethical concerns such as data privacy, bias, and the reliability of AI systems, offering solutions to manage these risks. The findings suggest that ChatGPT has significant potential to transform public finance operations and help governments use financial resources more efficiently. However, strong ethical frameworks and legal regulations must be developed to ensure the safe and fair use of AI technologies in public administration. The study emphasizes the need for future research to explore the application of ChatGPT in public finance more comprehensively.

Anahtar Kelimeler

ChatGPT , Artificial Intelligence , Tax Compliance

Kaynakça

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