Dünyada ve Türkiye'de Vergilemede Blok Zincir Teknolojisinin Değerlendirilmesi

Yıl 2025, Sayı: 8, 232 - 258

Dilruba Vidinel , Orçun Avcı

https://doi.org/10.59399/cuhad.1737438

Öz

Blok zincir, küresel ölçekte faaliyet gösteren kurumları ve piyasaları köklü biçimde dönüştürme potansiyeline sahip olarak dünya teknoloji sahnesinde önemli bir yer edinmektedir. Bu teknoloji aracılığıyla işlemlere duyulan güven artırılmakta, belirsizliklerin azaltılmasıyla varlıkların kimlikleri doğrulanmakta ve bu sayede varlıklar hem özgünlüklerini korumakta hem de izlenebilir hale gelmektedir. Kripto para birimlerinden tedarik zincir yönetimine, muhasebe ve denetim uygulamalarından vergi sistemlerine kadar geniş bir yelpazede kullanım alanı bulan blok zincir teknolojisinin özellikle vergi sistemlerine entegre edilebilmesi, hükümetler açısından büyük önem arz etmektedir. Bu entegrasyon; vergisel sürecin daha şeffaf, güvenilir ve etkin bir şekilde yürütülmesini mümkün kılmakta, aynı zamanda vergi uyumunu artırarak kamu gelirlerinin sürdürülebilirliğine katkı sağlamaktadır. Buradan hareketle çalışmanın amacı, dünyada ve Türkiye’de vergileme alanında blok zincir teknolojisinin değerlendirilmesidir. Henüz bütünüyle hiçbir ülkede uygulama alanı olmasa da yakın gelecekte bu teknolojiyi vergi sistemlerine entegre edecek ülke sayısı azımsanmayacak düzeyde olabilecektir. Çalışma kapsamında gerek bu konuda öne çıkan ülkeler gerekse de Türkiye açısından blok zincir teknolojisinin entegrasyonu incelenerek mevcut hukukî boşluk doldurulmaya çalışılmaktadır. Blok zincir teknolojisinde yer alan pek çok sorunun varlığını sürdürmesini engellemek için Türkiye ve diğer pek çok ülkede bu teknolojiye dair, kuruluşlara detaylı bilgi birikiminin kazandırılması ve yaygınlaştırılması amacıyla kamu/özel sektör aracılığıyla çeşitli eğitimler düzenlenmesi teknolojiden sağlanacak faydayı artırabilecektir. Böylelikle blok zincir teknolojisinin benimsenmesi vergilemede dijital dönüşüme önemli bir katkı sunacaktır. Bu bağlamda kamuya açık bir blok zincir altyapısının geliştirilmesi ve teknolojik yapının hukukî bir statüye kavuşturulması vergilemede dijital dönüşüme ciddi bir katkı sağlayacaktır.

Anahtar Kelimeler

Blok Zincir Teknolojisi , Vergileme , Vergi Sistemleri

Evaluation of Blockchain Technology in Taxation in the World and Türkiye

Öz

Blockchain is gaining a prominent place on the global technology stage with its potential to transform institutions and markets operating on a global scale fundamentally. Through this technology, trust in transactions is enhanced, and by reducing uncertainties, the identities of assets are verified, thus enabling assets to maintain their authenticity while becoming traceable. Blockchain technology, which has a wide range of applications from cryptocurrencies to supply chain management, and from accounting and auditing practices to tax systems, is of particular importance to governments especially in terms of its integration into tax systems. This integration enables the tax process to be carried out in a more transparent, reliable, and efficient manner, while also enhancing tax compliance and contributing to the sustainability of public revenues. Based on this, the aim of the study is to evaluate the use of blockchain technology in the field of taxation both globally and in Türkiye. Although no country has fully implemented it yet, the number of countries that may integrate this technology into their tax systems in the near future could be significant. Within the scope of the study, the integration of blockchain technology is examined both in countries that stand out in this field and in the context of Türkiye, in an effort to address the existing legal gap. In order to prevent the persistence of many issues associated with blockchain technology, providing institutions in Türkiye and many other countries with comprehensive knowledge and organizing various training programs through public and private sectors can enhance the benefits to be gained from this technology. In this way, the adoption of blockchain technology will make a significant contribution to the digital transformation of taxation. In this context, the development of a public blockchain infrastructure and the establishment of a legal status for the technological framework will play a crucial role in advancing digital transformation in taxation.

Anahtar Kelimeler

Blockchain Technology , Taxation , Tax Systems

Kaynakça

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