Sürdürülebilir Kalkınma Amaçları
Yayınlar
- MakaleAçık Erişim2025The Role of Artificial Intelligence Supported Auditing in Public Expenditures: The Case of Turkish Court of Accounts
Özdemir, Hakan; Yelboğa, Alim
Artificial intelligence (AI) offers transformative potential in public expenditure auditing, particularly in error detection, resource tracking, and enhancing accountability. This study analyzes the Turkish Court of Accounts’ 2022–2023 audit findings through an AI lens, identifying which types of errors could be addressed using algorithmic tools. From procurement irregularities to financial reporting issues, numerous findings are linked to AI techniques such as natural language processing, process mining, and anomaly detection. The study also discusses critical limitations including data quality, ethical concerns, and algorithmic explainability. Supported by international examples, it presents concrete recommendations on how AI should be positioned as a complementary tool to human auditors. It concludes that strengthening institutional capacity and digital infrastructure is essential for building a more accountable and sustainable audit system in Türkiye.
- MakaleAçık Erişim2025Natural Disasters and Tax Compliance: The Effect of Earthquake Experience on Taxpayer Behaviour in The Example of Adıyaman; [Doğal Afetler ve Vergi Uyumu: Adıyaman Örneğinde Deprem Deneyiminin Mükellef Davranışlarına Etkisi]
Yelboğa, Alim; Özdemir, Hakan; Üyümez, Mustafa Erkan
This study examines the impact of natural disasters, such as earthquakes, on tax compliance behaviour among taxpayers. Using quantitative and qualitative methods, it explores pre-and post-earthquake tax compliance, the role of government services, and changes in taxpayer behaviour. Findings reveal a positive relationship between pre-and post-earthquake tax compliance, while the direct effect of the earthquake experience is limited. Lessons from the earthquake and the impact of government services positively influence tax compliance. The study provides practical recommendations for post-disaster tax policies.