Akademik Veri Yönetim Sistemi
Artificial Intelligence in Public Administration: Opportunities and Challenges, NOVA Publications , ss.187-202, 2026
This chapter explores the transformative role of Artificial Intelligence (AI) in tax administration and financial governance within the context of public administration’s digital transformation. AI technologies - such as machine learning, natural language processing, and robotic process automation - have redefined core functions, including tax compliance monitoring, fraud detection, fiscal policy implementation, and budget forecasting. These technologies enable governments to enhance operational efficiency, improve policy precision, and deliver more citizen-centered financial services. The study identifies major opportunities presented by AI, including increased accuracy in risk assessment, real-time data processing, and the automation of routine administrative tasks. However, it also addresses the critical challenges surrounding data privacy, algorithmic bias, regulatory ambiguity, and the diminishing role of human oversight. To mitigate these risks, the chapter proposes a set of policy recommendations, including the establishment of AI governance frameworks, the reinforcement of cross-sectoral cooperation between government, academia, and civil society, and the implementation of capacity-building strategies within public institutions. Ultimately, while AI holds great promise for transforming tax and financial systems into more transparent, efficient, and accountable structures, its integration must be guided by ethical standards and sound public governance. A balanced approach - leveraging innovation while maintaining human-centered oversight and legal safeguards - is essential for ensuring that AI adoption strengthens, rather than undermines, public trust and fiscal integrity.