This course aims to teach the use of artificial intelligence technologies in tax auditing processes and the advantages these technologies provide to tax administrations. It equips students with advanced knowledge of the applications of artificial intelligence, machine learning, data mining, and big data analytics in tax auditing. AI-supported methods for risk analysis, tax fraud detection, and improving audit effectiveness are examined. Furthermore, the legal, ethical, and administrative dimensions of AI applications in taxation are evaluated.

The course begins with the fundamental concepts of artificial intelligence and data analytics. The digital transformation of tax auditing and data-driven auditing approaches are examined. The use of machine learning algorithms in risk analysis and taxpayer behavior prediction is discussed. Data mining applications for detecting tax fraud and irregularities are evaluated. AI-supported decision systems, big data analytics, and international case studies are analyzed. In addition, the ethical, legal, and administrative implications of artificial intelligence in tax auditing are discussed.