The Impacts of Digitalization and Artifıcial Intelligence Technologies on the Accounting Profession and Tax Systems
DOI:
https://doi.org/10.5281/zenodo.20965335Keywords:
Digitalization, Artificial Intelligence, Accounting Profession, Tax Auditing, Industry 4.0Abstract
This study aims to examine the effects of digitalization and artificial intelligence technologies on the accounting profession and tax systems from a holistic and multidimensional perspective. Digital transformation, accelerated by the Industry 4.0 process, has paved the way for the widespread adoption of automation, big data analytics, robotic process automation, and AI-supported decision-making mechanisms in accounting information systems. Using a literature review method, the study analyzes the changing roles and competencies of accounting professionals, the operational advantages provided by digital accounting software to businesses, and the contributions of AI applications to audit and tax administration processes.
Within the context of Turkey, AI-based systems such as KURGAN, KAŞİF, MEVA, and the Digital Tax Office, developed by the Revenue Administration and the Tax Audit Board, are evaluated; and their effects on risk-focused auditing, voluntary tax compliance, and the efficiency of public revenues are discussed. The findings demonstrate that digitalization in the accounting and tax fields is not only a technical innovation but also a structural paradigm shift requiring the restructuring of professional identities, corporate structures, and business processes.
In conclusion, it is assessed that the accounting profession is undergoing a new professional transformation process by integrating data analytics and artificial intelligence-supported strategic decision-making processes.
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