Özet:

In the last century, smart machines and robots have become widely used in many areas of business, and one of these areas is tax practices. With the increase in the use of smart machines and robots, it has been and continues to be the subject of research by scientists in which areas they can be effectively used and that will make life easier for humans. In this context, increasing digital transformation in has also brought the concept of artificial intelligence to the agenda. From the fact that artificial intelligence is imitating many characteristics that are unique to man, this study has been asked to answer the question of how taxpayers perceive the use of increasing artificial intelligence applications in tax practices in the enterprises by interviewing 21 taxpayers living in the provinces of Pain and Afyonkarahisar. The research found that taxpayers who participated in the study wanted to use artificial intelligence in tax practices and that taxpayers in the district of Durga were more informed than taxpayers in the district of Afyonkarahisar, and that the tax office in terms of human resources could negatively affect the employment policy of staff. It is believed that the use of artificial intelligence in an efficient and efficient way to tax-related institutions, and stakeholders could lead to investments in innovation and contribute to literature.

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