YAPAY ZEKÂ VE VERGİLENDİRME

Zeynep  ARIKAN; Gülay  SEZEN

doi:10.63127/tuaz.by.221

ARTIFICIAL INTELLIGENCE AND TAXATION ABSTRACT

Authors

Prof. Zeynep Arıkan

Dokuz Eylul University

https://orcid.org/0000-0001-6710-171X

Gülay Sezen

DOI: https://doi.org/10.63127/tuaz.by.221.c168

Synopsis

In the contemporary world, artificial intelligence (AI) serves as a catalyst for one of the areas most significantly impacted by this transformation. As a pivotal component of technological advancement, AI influences the relationships between tax administrations, taxpayers, and other stakeholders. The integration of AI into tax administrations enhances efficiency in areas such as taxpayer services, risk and data analysis, and audits. Taxpayers, in turn, gain access to significant tax-related conveniences and advantages. Although the legal framework surrounding AI applications, including concepts such as electronic personhood, remains a subject of debate, there is a pressing need to reshape tax systems accordingly. In Türkiye, the tax administration has initiated numerous electronic applications to facilitate the adoption of AI. The use of AI contributes to curbing the informal economy, improving tax compliance, and ensuring that taxpayer services are more reliable, swift, and practical. The OECD and the EU are developing new policies concerning digital taxation. In the future, legal regulations will be essential to ensure the alignment of tax-related AI applications with tax systems.

Author Biographies

Prof. Zeynep Arıkan, Dokuz Eylul University

Arıkan, Zeynep
Prof. Zeynep Arıkan serves as a head of department at the Department of Public Finance, Faculty of Economics and Administrative Sciences, Dokuz Eylul University, İzmir, Türkiye. Arıkan completed undergraduate education at Dokuz Eylul University in the department of Public Finance in 1986, master's education at Dokuz Eylul University in the department of Fiscal Law in 1988, and Ph.D. degree from Dokuz Eylul University in the field of Public Finance in 1995. Primary research interests include fiscal law. Arıkan has national and international articles and book chapters published in Turkish and English. Selected published books include Tax Procedure Law, Turkish Tax System, Resolution of Tax Disputes at the Administrative Stage and Turkish Tax Judiciary, Fiscal Domicile in Turkish Tax Law, Ex Officio Tax Assessment.
E-mail: zeynep.arikan@deu.edu.tr | ORCID: https://orcid.org/0000-0001-6710-171X

Gülay Sezen

Sezen, Gülay
Gülay Sezen (İzmir, Türkiye) is an independent researcher. Sezen completed undergraduate education at Dokuz Eylul University in the department of Public Finance in 1989, master's education at Dokuz Eylul University in the department of Economic Law in 2020. Primary research interests include economic law, public finance. Sezen has national and international articles published.
E-mail: gulay.sezen@hotmail.com