A new era in taxation: Artificial intelligence applications

With the process of digitalization, tax authorities have undergone a significant transformation in the adoption of AI-supported tax applications. AI-supported tax applications are being developed for various processes such as tax auditing and collection. The aim of this study is to evaluate AI applications in taxation. To achieve this goal, the study first discusses taxation applications implemented in our country with digitalization, followed by an examination of the history and conceptual framework of artificial intelligence. Subsequently, the use of AI technology in tax administrations and its outcomes are discussed. Within this scope, information is provided on AI technologies used in taxation applications in our country and selected other countries. Finally, the potential challenges during the integration of AI technology into taxation applications are addressed. It is evident that AI technology, as in other fields, will initiate a transformation process in taxation. Conducting studies to overcome the challenges that may arise during the integration of AI technology into taxation applications is crucial for the modernization of tax administration and the preservation of tax revenues. Issues such as inadequate legal regulations related to AI technology, the risk of disclosing taxpayer information in case of system vulnerabilities, and unemployment problems should be carefully addressed in future processes.