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

Hakan Özdemir

Makale detayları

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

Yazarlar:

Hakan Özdemir

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Maliye Kuramı | Maliye Çalışmaları (Diğer)

Dergi:

Fiscaoeconomia Vol.9 Issue 3, pp.1800-1821

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357027

pISSN:

2564-7504

Anahtar kelimeler:

Özet:

 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.

 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.

 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.

 Bu çalışma, yapay zekâ teknolojilerinden biri olan ChatGPTnin kamu maliyesi alanındaki potansiyel kullanım alanlarını ve etkilerini incelemektedir. ChatGPTnin 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, ChatGPTnin 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, ChatGPTnin kamu maliyesindeki kullanımını daha derinlemesine incelemesi gerektiğini vurgulamaktadır.

Makale detayları

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

Yazarlar:

Hakan Özdemir

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Maliye Kuramı | Maliye Çalışmaları (Diğer)

Dergi:

Fiscaoeconomia Vol.9 Issue 3, pp.1800-1821

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357027

pISSN:

2564-7504

ChatGPT

Artificial Intelligence

Tax ComplianceChatGPT

Yapay Zekâ

Vergi Uyumu

Sayı

Makale detayları

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

Yazarlar: Hakan Özdemir

Yayıncı: Ahmet Arif EREN

Ana Başlıklar: Maliye Kuramı | Maliye Çalışmaları (Diğer)

Dergi: Fiscaoeconomia Vol.9 Issue 3, pp.1800-1821

Belge Tipi: Makale

Yayın Tarihi: 8/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001357027

pISSN: 2564-7504

ChatGPT

Artificial Intelligence

Tax ComplianceChatGPT

Yapay Zekâ

Vergi Uyumu

Sayı

Yazarlar:

Hakan Özdemir

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Maliye Kuramı | Maliye Çalışmaları (Diğer)

Dergi:

Fiscaoeconomia Vol.9 Issue 3, pp.1800-1821

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357027

pISSN:

2564-7504