Artificial Intelligence and Public Finance: The Potential Applications, Impacts, and Ethical Challenges of ChatGPT

Hakan Özdemä°r

Fiscaoeconomia, 2025, issue 3

Abstract: This study examines the potential application areas and impacts of ChatGPT, a type of artificial intelligence, within the field of public finance. The study explores how ChatGPT can contribute to processes such as tax administration, audit procedures, big data analysis, and fiscal policy development. Including enhancing tax compliance, automating audits, and strengthening decision support systems, its functions are evaluated in detail. The study also addresses ethical concerns such as data privacy, bias, and the reliability of AI systems, offering solutions to manage these risks. The findings suggest that ChatGPT has significant potential to transform public finance operations and help governments use financial resources more efficiently. However, strong ethical frameworks and legal regulations must be developed to ensure the safe and fair use of AI technologies in public administration. The study emphasizes the need for future research to explore the application of ChatGPT in public finance more comprehensively.

Keywords: ChatGPT; Artificial Intelligence; Tax Compliance (search for similar items in EconPapers)
JEL-codes: E62 H30 M42 O33 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:fis:journl:250330

DOI: 10.25295/fsecon.1573723

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