DIGITAL TRANSFORMATION OF TAXATION: ARTIFICIAL INTELLIGENCE, INNOVATIVE APPROACHES AND E-AUDITING
Keywords:
Digital Taxation, E-Audit, Risk Analysis, Behavioral Compliance, Artificial Intelligence, Revenue Administration, Tax Audit, Tax Compliance, Big Data, Public Financial ManagementSynopsis
This book examines the transformation of the tax system in Türkiye along three main axes: the dynamics of legal disputes, the consequences of tax amnesties, and the emerging new tax architecture. Tax disputes are primarily evaluated in the context of tax jurisdiction, and three studies on tax jurisdiction are included in this scope. The first of these studies provides an assessment of how civil procedure rules should be applied in tax proceedings when administrative procedure rules are insufficient. Another study on tax disputes evaluates the tax objection and appeal commissions, which resolved some tax disputes in Türkiye before 1982, from a judicial perspective. This section includes discussions on why these bodies cannot be considered a court in terms of certain theoretical guarantees/concepts that a judicial authority should possess. Another study on tax disputes discusses the possibility of violating the right to a fair trial due to the absence of a detailed witness statement system, which is regulated in other branches of law, in tax jurisdiction, which has an autonomous structure in terms of its evidence system compared to other branches of jurisdiction. The common idea of all three studies on tax disputes is that the framework regarding general legal norms should be adopted with a broader perspective in reforms to be made in the field of tax jurisdiction.
The second axis of examination in this book you hold is tax amnesties and their consequences. Two fundamental observations are made regarding this issue: continuously implemented tax amnesties reduce tax revenues and increase disputes between the administration and taxpayers. The first study related to discussions on the re-formation of the tax system, which constitutes the third axis of the book's perspective, is the section that addresses the impact of economic crimes on tax crimes. Discussions regarding the Global Minimum Corporate Tax, brought up by the OECD in response to the erosion of national tax bases caused by the increasing capital mobility of multinational corporations with globalization and digitalization processes, are also included in the book as another section. The section discussing the procedures followed in the taxation of the barber profession, an important profession in daily life, presents the differences arising from the preferred regulations in the formation of the tax structure through country comparisons.
The common premise of the book is clear: A permanent reform is possible not only through penal sanctions, amnesties, one-time incentives, or digitalization; but through regulations where justice, transparency, trust in the system and institutions are strengthened, individual behaviors are centered, tax culture is developed, and the language of legislation is made more understandable. Such a system will increase the sustainability of public revenues while rebuilding the balance between taxpayer rights and obligations on the basis of institutional legitimacy.
Chapters
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ARTIFICIAL INTELLIGENCE AND TAXATION ABSTRACT
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DIGITAL AND INNOVATIVE TRANSFORMATIONS AND FUTURE PERSPECTIVES IN REVENUE ADMINISTRATION
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DIGITAL TRANSFORMATION IN THE TAX AUDIT PROCESS AND RISK ANALYSIS APPLICATIONS IN FAKE DOCUMENT EXAMINATIONS
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THE ROLE OF TAX COMPLIANCE IN INCREASING TAX REVENUES: BEHAVIORAL AND DIGITAL APPROACHES
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Published
December 22, 2025
Copyright (c) 2025 Prof. Dr. Hamza KAHRİMAN (Cilt editörü); Prof. Dr. Zeynep ARIKAN- Prof. Dr. Engin HEPAKSAZ- Dr. Öğr. Üyesi Gazi SONKUR- Gülay SEZEN- Merve DALKILIÇ (Bölüm Yazarı)
Details about the available publication format: PDF
PDF
ISBN-13 (15)
978-625-5519-29-0
