Sosyal Bilimler Metinleri 1308-4453 1308-4895 Tekirdag Namik Kemal University 10.56337/sbm.1903887 Behavioural Economy Public Economics - Taxation and Revenue Davranışsal İktisat Kamu Ekonomisi - Vergilendirme ve Gelir Dijital Teknolojilerin ve Merkez Bankası Dijital Parasının Türk Vergi Sistemine Potansiyel Etkileri Potential Impacts of Digital Technologies and Central Bank Digital Currency on the Turkish Tax System https://orcid.org/0000-0003-2083-0784 Yüksek Eren Hazine ve Maliye Bakanlığı https://orcid.org/0000-0002-9853-0186 Afşar Kerim Eser DOKUZ EYLÜL ÜNİVERSİTESİ 04 30 2026 2026 1 87 108 03 06 2026 04 23 2026 Copyright © 2008, Papers on Social Science 2008 Papers on Social Science

Bu çalışma, Merkez Bankası Dijital Parası (CBDC) ve dijital ödeme sistemlerinin Türk vergi sistemi üzerindeki potansiyel etkilerini analiz etmektedir. Araştırma, dijitalleşmenin vergi kayıp ve kaçaklarını azaltma kapasitesini hem teknik hem de davranışsal boyutlarıyla ele almaktadır. Çalışma kapsamında vergi uyumu, rasyonel caydırıcılık yaklaşımı ile güven temelli uyum çerçevesinde değerlendirilmiştir. Bulgular, dijital para altyapısının, işlem izlenebilirliğini artırarak denetim olasılığını yapısal biçimde yükselttiğini ve bu durumun rasyonel uyum davranışını güçlendirdiğini göstermektedir. Bununla birlikte, şeffaf ve öngörülebilir dijital sistemlerin devlet–vatandaş güven ilişkisini desteklemesi halinde, gönüllü uyumun da artabileceği sonucuna ulaşılmıştır. Çalışma, CBDC’nin yalnızca teknolojik bir yenilik değil, aynı zamanda vergi uyumunun kurumsal ve davranışsal temellerini dönüştürebilecek bir politika aracı olduğunu ortaya koymaktadır.

This study analyzes the potential impact of Central Bank Digital Currency (CBDC) and digital payment systems on the Turkish tax system. The research examines the capacity of digitalization to reduce tax evasion and losses from both technical and behavioral perspectives. Tax compliance is assessed within the framework of a rational deterrence approach and a trust-based compliance framework. The findings indicate that the digital currency infrastructure structurally enhances the likelihood of auditing by increasing transaction traceability, thereby strengthening rational compliance behavior. Furthermore, it is concluded that, voluntary compliance can be increased if transparent and predictable digital systems support a state-citizen trust relationship. The study reveals that CBDC is not only a technological innovation but also a policy tool that can transform the institutional and behavioral grounds for the tax compliance.

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