Artificial Intelligence and Risk Analysis Applications in the Transition to Remote Auditing (Evaluations in the Context of Taxpayer Rights)
Chapter from the book: Yurdadoğ, V. (ed.) 2025. Current Research in the Field of Public Finance.

Engin Hepaksaz
İzmir Katip Çelebi University
Şaban Ertekin
Aydın Adnan Menderes University

Synopsis

In the contemporary era, advancements in information technologies and artificial intelligence applications have introduced significant dimensions that also affect revenue administration and taxation processes. In Türkiye, information technologies and artificial tools at the current stage have increasingly influenced audit procedures and their scope, particularly in efforts to prevent tax loss, the shadow economy, and tax evasion. These developments generate time, space, and cost advantages for both the administration and taxpayers, and they also affect the administrative costs associated with tax collection. Alongside the effectiveness and functionality of tax audits, the protection and safeguarding of taxpayers’ rights emerges as an important issue. In this regard, October 2025 represents a critical milestone for the implementation of the electronic government and artificial-intelligence-based applications developed by the Revenue Administration and the Tax Inspection Board of Türkiye. The OECD’s ten global principles for combating tax crimes have also been incorporated into Türkiye’s new e-audit framework, one of which specifically concerns the protection of taxpayers’ rights. In the upcoming period, discussions will increasingly focus not only on the effectiveness and functionality of remote auditing, but also on the status, protection, and safeguarding of taxpayers’ rights. This study examines and evaluates the applications that enable remote auditing—considering both the current situation and future perspectives—while also addressing the position and importance of taxpayers’ rights within this evolving context.

How to cite this book

Hepaksaz, E. & Ertekin, Ş. (2025). Artificial Intelligence and Risk Analysis Applications in the Transition to Remote Auditing (Evaluations in the Context of Taxpayer Rights). In: Yurdadoğ, V. (ed.), Current Research in the Field of Public Finance. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub1139.c4688

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Published

December 30, 2025

DOI