ARTIFICIAL INTELLIGENCE AND ROBOT JUDGES: INNOVATIVE SOLUTIONS TO THE WORKLOAD OF TAX COURTS

Ercan Yelman; Mustafa Torusdağ; Enes Tekşan

Makale detayları

ARTIFICIAL INTELLIGENCE AND ROBOT JUDGES: INNOVATIVE SOLUTIONS TO THE WORKLOAD OF TAX COURTS

Yazarlar:

Ercan Yelman | Mustafa Torusdağ | Enes Tekşan

Yayıncı:

Cukurova University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.34 Issue Uygarlığın Dönüşümü: Yapay Zekâ, pp.65-93

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001348573

pISSN:

1304-8899

Anahtar kelimeler:

Özet:

 This paper addresses the potential use of artificial intelligence AI and robotic judges to alleviate the increasing workload of tax courts. Through a detailed examination of the current structure of tax courts and the challenges posed by their caseload, an analysis is made on how artificial intelligence solutions can provide efficiency, consistency and speed in legal decision-making processes. It is argued that AI can significantly reduce the workload of courts by accelerating the decision-making process, especially in repetitive and standardized cases. However, the application of robotic judges has a number of limitations and risks in terms of ethics, law and human factors. The study discusses important ethical issues such as biased decision-making, data security and privacy and evaluates the integration of these technologies into the legal system. It also makes concrete recommendations for Turkey on how to integrate digital innovations into the legal framework, drawing on global examples. In conclusion, this research highlights the potential role of technology in the dispensation of justice and provides a comprehensive roadmap for a more effective and ethical implementation of digital solutions in the legal system.

 This paper addresses the potential use of artificial intelligence AI and robotic judges to alleviate the increasing workload of tax courts. Through a detailed examination of the current structure of tax courts and the challenges posed by their caseload, an analysis is made on how artificial intelligence solutions can provide efficiency, consistency and speed in legal decision-making processes. It is argued that AI can significantly reduce the workload of courts by accelerating the decision-making process, especially in repetitive and standardized cases. However, the application of robotic judges has a number of limitations and risks in terms of ethics, law and human factors. The study discusses important ethical issues such as biased decision-making, data security and privacy and evaluates the integration of these technologies into the legal system. It also makes concrete recommendations for Turkey on how to integrate digital innovations into the legal framework, drawing on global examples. In conclusion, this research highlights the potential role of technology in the dispensation of justice and provides a comprehensive roadmap for a more effective and ethical implementation of digital solutions in the legal system.

 This paper addresses the potential use of artificial intelligence AI and robotic judges to alleviate the increasing workload of tax courts. Through a detailed examination of the current structure of tax courts and the challenges posed by their caseload, an analysis is made on how artificial intelligence solutions can provide efficiency, consistency and speed in legal decision-making processes. It is argued that AI can significantly reduce the workload of courts by accelerating the decision-making process, especially in repetitive and standardized cases. However, the application of robotic judges has a number of limitations and risks in terms of ethics, law and human factors. The study discusses important ethical issues such as biased decision-making, data security and privacy and evaluates the integration of these technologies into the legal system. It also makes concrete recommendations for Turkey on how to integrate digital innovations into the legal framework, drawing on global examples. In conclusion, this research highlights the potential role of technology in the dispensation of justice and provides a comprehensive roadmap for a more effective and ethical implementation of digital solutions in the legal system.

 Bu çalışma, vergi mahkemelerinin artan iş yükünü hafifletmek amacıyla yapay zekâ ve robotik hakîmlerin potansiyel kullanımını ele almaktadır. Vergi mahkemelerinin mevcut yapısı ve karşılaştıkları iş yükü sorunları ayrıntılı bir şekilde incelenerek, yapay zekâ çözümlerinin yasal karar alma süreçlerinde nasıl verimlilik, tutarlılık ve hız sağlayabileceği üzerine bir analiz yapılmaktadır. Yapay zekânın, özellikle tekrarlayan ve standartlaşmış davalarda, karar verme sürecini hızlandırarak mahkemelerin iş yükünü önemli ölçüde azaltabileceği öne sürülmektedir. Bununla birlikte, robotik hakîmlerin uygulamasının, etik, hukuk ve insan faktörü açısından birtakım sınırlamaları ve riskleri bulunmaktadır. Çalışma, yapay zekânın önyargılı kararlar verme, veri güvenliği ve mahremiyet gibi önemli etik meseleleri tartışmakta ve bu teknolojilerin hukuk sistemine entegrasyonunu değerlendirmektedir. Ayrıca dünyadaki örneklerden faydalanarak, Türkiye için dijital yeniliklerin yasal çerçeveye nasıl entegre edilebileceğine dair somut önerilerde bulunmaktadır. Sonuç olarak, bu araştırma, teknolojinin adaletin dağıtılmasındaki potansiyel rolünü vurgulayarak, hukuk sisteminde dijital çözümlerin daha etkin ve etik bir biçimde uygulanmasına yönelik kapsamlı bir yol haritası sunmaktadır.

Makale detayları

ARTIFICIAL INTELLIGENCE AND ROBOT JUDGES: INNOVATIVE SOLUTIONS TO THE WORKLOAD OF TAX COURTS

Yazarlar:

Ercan Yelman | Mustafa Torusdağ | Enes Tekşan

Yayıncı:

Cukurova University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.34 Issue Uygarlığın Dönüşümü: Yapay Zekâ, pp.65-93

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001348573

pISSN:

1304-8899

Tax courts

Artificial intelligence

Robot judgeVergi mahkemeleri

Yapay zekâ

Robot hakîm

Sayı

Makale detayları

ARTIFICIAL INTELLIGENCE AND ROBOT JUDGES: INNOVATIVE SOLUTIONS TO THE WORKLOAD OF TAX COURTS

Yazarlar: Ercan Yelman | Mustafa Torusdağ | Enes Tekşan

Yayıncı: Cukurova University

Ana Başlıklar: Kamu Hukuku (Diğer)

Dergi: Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.34 Issue Uygarlığın Dönüşümü: Yapay Zekâ, pp.65-93

Belge Tipi: Makale

Yayın Tarihi: 7/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001348573

pISSN: 1304-8899

Tax courts

Artificial intelligence

Robot judgeVergi mahkemeleri

Yapay zekâ

Robot hakîm

Sayı

Yazarlar:

Ercan Yelman | Mustafa Torusdağ | Enes Tekşan

Yayıncı:

Cukurova University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.34 Issue Uygarlığın Dönüşümü: Yapay Zekâ, pp.65-93

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001348573

pISSN:

1304-8899