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YOLSUZLUKLA MÜCADELEDE DİJİTALLEŞME: TÜRKİYE'DE BLOKZİNCİR TABANLI BİR SİSTEM

Yıl 2025, Cilt: 36 Sayı: 137, 255 - 287, 17.07.2025
https://doi.org/10.52836/sayistay.1675048

Öz

Yolsuzluk bilinçli bir şekilde kaynakların etkinsiz kullanımı davranışıdır. Blockchain teknolojisinin şeffaflık ve hesap verebilirlik açılarından güçlü yapısal özellikleri bu teknolojiyi son yıllarda yolsuzlukla mücadele kapsamında tartışmaya açılan çözüm yollarından biri haline getirmiştir. Türkiye’de de yaklaşık son on yılda 16 puan düşen yolsuzluk algı skoru yolsuzlukla mücadelede var olan mekanizmaların reforme edilmesinin yanında yenilikçi teknolojik desteklerin gerekliliğini göstermekte ve bu çalışmanın da önemini oluşturmaktadır. Çalışmanın amacı Türkiye kamu mali yönetiminde Blockchain teknolojisinin uygulanabilirliğini açıklayıcı ve tartışmacı bir yaklaşımla araştırmaktır. Bu çalışmada Blockchain teknolojisinin kamu sektöründe ve özellikle kamu alımlarında kullanılmasının yolsuzlukla mücadelede potansiyeli incelenmiştir. Blockchaini Türkiyenin kamu mali yönetimine entegre etmenin zorlukları ve fırsatları değerlendirilmiş ve bu değerlendirmeler sonucunda kamu mali yönetiminde Blockchain tabanlı bir sistemle şeffaflık ve hesap verebilirliği artırmaya yönelik öneriler getirilmiştir. Çalışmanın bulguları uzun vadede Türkiye kamu mali yönetiminde Blockchain kullanımının şeffaflık ve hesap verilebilirliği güçlendirebileceğini; fakat bunun için yasal, teknik, kurumsal, siyasi ve sosyal bir takım kısıtların aşılması gerektiğini göstermektedir.

Kaynakça

  • Akdoğan, N., & Çetinkaya, N. (2016). Türkiye’de Bulunan Büyükşehir Belediyeleri’nin Şeffaflık ve Hesap Verebilirlik Açısından İncelenmesi. Muhasebe Bilim Dünyası Dergisi, 18(1), 897-917.
  • Allessie, D., Sobolewski, M., & Vaccari, L. (2019). Blockchain for Digital Government. P. O. o. t. E. Union.
  • Altuğ, F. (2019). Kamu Bütçesi. İstanbul: Beta Yayıncılık.
  • Amundsen, I. (1999). Political Corruption: An Introduction to the Issues. Bergen: Chr. Michelsen Institute, Development Studies and Human Rights.
  • Atiyas, İ., & Sayın, Ş. (2000). Devletin Mali ve Performans Saydamlığı. In İ. Atiyas, & Ş. Sayın, Kamu Maliyesinde Saydamlık (pp. 27-43). İstanbul: TESEV.
  • Azfar, O., Kähkönen, S., Lanyi, A., Meagher, P. & Rutherford, D. (1999). Decentralization, Governance and Public Services The Impact of Institutional Arrangements A Review of The Literature. IRIS Center, University of Maryland, 1-35.
  • Berryhill, J., Bourgery, T., & Hanson, A. (2018). Blockchains Unchained: Blockchain Technology and its Use in the Public Sector (OECD Working Papers on Public Governance, Issue. OECD.
  • Boucher, P., Nascimento, S. & Kritikos, M. (2017). How Blockchain Technology Could Change Our Lives. European Parliamentary Research Service, pp. 1-26, http:// www.europarl.europa.eu/RegData/etudes/IDAN/2017/581948/EPRS_IDA(20 17)581948_EN.pdf
  • Bozdoğanoğlu, B. (2023). Blokzincir Teknolojisi ve Kamu İdarelerinde Kullanılabilirliği: Ülke Örnekleri ve Türkiye Değerlendirmesi. Sayıştay Dergisi, (130), 335-385.
  • Can, Y., & Akman, E. (2024). Blokzincir Teknolojisi ve Verimlilik İlişkisi: Türk Kamu Yönetiminde Mevcut Durum Analizi. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (80), 196- 222.
  • Canada, G. o. (2018). Exploring Blockchain for Better Business. Retrieved 04.03. from https://nrc.canada.ca/en/stories/exploring-blockchain-better-business
  • Carvalho, R. (2019). Blockchain and Public Procurement. European Journal of Comparative Law and Governance, 6(2), 187-225.
  • Castro, C., & Lopes, I. C. (2023). E-government as A Tool in Controlling Corruption. International Journal of Public Administration, 46(16), 1137-1150.
  • Chen, C., & Ganapati, S. (2023). Do Transparency Mechanisms Reduce Government Corruption? A Meta-Analysis. International Review of Administrative Sciences, 89(1), 257-272.
  • Corrales, M., Fenwick, M., & Haapio, H. (2019). Digital Technologies, Legal Design and the Future of the Legal Profession. In (pp. 1-15). Springer Singapore.
  • Cucciniello, M., Nasi, G., & Valotti, G. (2012). Assessing Transparency in Government: Rhetoric, Reality and Desire. 45th Hawaii International Conference on System Science (HICSS) (pp. 2451-2461). Maui: IEEE.
  • Dağlıoğlu Şanlı, İ. (2024). Kamu Alımlarında Yolsuzluğun Önlenmesinde Blokzincir Teknolojisi. Sayıştay Dergisi, (132), 71-100.
  • Damar, M., Köse, H.Ö., Cagle, M.N. and Özen, A. (2024). Mapping the Digital Frontier: Bibliometric and Machine Learning Insights into Public Administration Transformation. TCA Journal/Sayıştay Dergisi, 35(132), 9-41
  • Davidson Raycraft, R., & Lannquist, A. (2020). How governments can leverage policy and blockchain technology to stunt public corruption. World Economic Forum.
  • de Sardan, J. P. (1999). A Moral Economy of Corruption in Africa? The Journal of Modern African Studies, 37(1), 25-52.
  • de Souza, R. C., Luciano, E. M., & Wiedenhöft, G. C. (2018). The Uses of the Blockchain Smart Contracts to Reduce the Levels of Corruption: Some Preliminary Thoughts. 19th Annual International Conference on Digital Government Research, The Netherlands
  • Durdu, A., & Gökçe, A. (2022). Blokzincir Teknolojisi Akıllı Sözleşme Uygulamalarının Kamu Alımlarında Kullanımı. Sakarya Üniversitesi İşletme Enstitüsü Dergisi, 4(2), 43-48.
  • Eroğlu, A. (2023). Kamu Mali Denetiminin Dijitalleşmesi: Blokzincir Teknolojisinin İncelenmesi Alanya Akademik Bakış Dergisi, 7(1), 187-207.
  • Friedrich, C. J. (2007). Corruption Concepts in Historical Perspectives. In A. J. Heidenheimer, & M. Johnston, Political Corruption Concepts & Contexts (pp. 15-23). New Brunswick: Transaction Publishers.
  • Goel, R. K., & Nelson, M. A. (2021). Direct and Indirect Influences of Political Regimes on Corruption. Social Science Quarterly, 102(4), 1569-1589.
  • Islam, R. (2003). Do More Transparent Governments Govern Better?. World Bank Policy Research Working Paper, 1-41.
  • Jain, A. K. (2001). Corruption: A Review. Journal of Economic Surveys, 15(1), 71-121.
  • Kakavand, H., De Sevres, N. K., & Chilton, B. (2017). The Blocckchain Revolution: An Analysis of Regulation and Technology Related to Distrubuted Ledger Technologies. 1-27.
  • Kalesnikaite, V., Neshkova, M. I., & Ganapati, S. (2023). Parsing The Impact of E‐Government on Bureaucratic Corruption. Governance, 36(3), 827-842.
  • Klitgaard, R. (1988). Controlling Corruption. London: University of California Press.
  • Kosba, A., Miller, A., Wen, Z., & Papamanthou, C. (2016). Hawk: The Blockchain Model of Cryptography and Privacy-Preserving Smart Contracts 2016 IEEE symposium on security and privacy (SP)
  • Kossow, N., & Dykes, V. (2018). Blockchain, Bitcoin and Corruption.
  • König, L., Korobeinikova, Y., Tjoa, S., & Kieseberg, P. (2020). Comparing Blockchain Standards and Recommendations. Future Internet, 12(12), 1-17.
  • Kurer, O. (2015). Definitions of Corruption. In P. M. Heywood, Routledge Handbook of Political Corruption (pp. 30-41). London: Routledge.
  • Lannquist, A., & Raycraft, R. D. (2020). Exploring Blockchain Technology for Government Transparency: Blockchain-Based Public Procurement to Reduce Corruption. W. E. Forum.
  • Nakamato, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System, https://bitcoin.org/ bitcoin.pdf
  • Natarajan, H., Krause, S., & Gradstein, H. (2017). Distributed Ledger Technology (DLT) and Blockchain. W. B. Group. https://documents1.worldbank.org/curated/ en/177911513714062215/pdf/122140-WP-PUBLIC-Distributed-Ledger- Technology-and-Blockchain-Fintech-Notes.pdf
  • Nguyen, M. L. T., & Bui, N. T. (2022). Government Expenditure and Economic Growth: Does The Role of Corruption Control Matter?. Heliyon, 8(10).
  • O’Rourke, P. J. (2008). Determinants of Corruption: A Survey. In H. S. Gunardi, Corruption and Governance Around the World: An Empirical Investigation (pp. 11-32). Enschede: PPI Publishers.
  • Peters, G. W., & Panayi, E. (2016). Understanding Modern Banking Ledgers Through Blockchain Technologies: Future of Transaction Processing and Smart Contracts on the Internet of Money. In P. Tasca, T. Aste, L. Pelizzon, & N. Perony (Eds.), Banking Beyond Banks and Money (pp. 239–278). Springer, Cham.
  • Pope, J. (2000). Confronting Corruption: The Elements of a National Integrity System. London: Transparency International.
  • Schacter, M. (2003). A Framework for Evaluating Institutions of Accountability. In A. Shah (Ed.), Handbook On Publıc Sector Performance Revıews: Ensuring Accountability When There is No Bottom Line (Vol. 1, pp. 1-31).
  • Sanka, A. İ., & Cheung, R. C. C. (2019). Blockchain: Panacea for Corrupt Practices in Developing Countries. 2nd International Conference of the IEEE Nigeria Computer Chapter (NigeriaComputerConf), Zaria, Nigeria.
  • Schnell, S. (2023). To Know is to Act? Revisiting The Impact of Government Transparency on Corruption. Public Administration and Development, 43(5), 355-367.
  • Stirton, L., & Lodge, M. (2001). Transparency Mechanisms: Building Publicness into Public Services. Journal of Law and Society, 28(4), 471-489.
  • Şat, N. (2019). Blokzincir (Blockchain)’in Kamu İdaresine Olası Etkileri Üzerine. Amme İdaresi Dergisi, 52(4), 117-147.
  • Theobald, R. (1990). Corruption, Development and Underdevelopment. London: Macmillan Press.
  • Trequattrini, R., Palmaccio, M., Turco, M., & Manzari, A. (2022). The Contribution of Blockchain Technologies to Anti-Corruptionpractices: A Systematic Literature Review. Business Strategy and the Environment, 33(1), 4-18.
  • Tullock, G. (1996). Corruption Theory and Practice. Contemporary Economic Policy, 14(3), 6-13.
  • Villoria, M. (2021). Good governance and corruption in Latin America. In The Emerald Handbook of Public Administration in Latin America (pp. 407-435). Emerald Publishing Limited.
  • Wattenhofer, R. (2016). The Science of the Blockchain. Inverted Forest Publishing.
  • Williams-Elegbe, S. (2019). Public Procurement, Corruption and Blockchain Technology in South Africa: A Preliminary Legal Inquiry. In G. Quinot & S. Williams-Elegbe (Eds.), Regulating Public Procurement in Africa for Development in Uncertain Times (pp. 1-18). LexisNexis.
  • WorldBank. (2020). Enhancing Government Effectiveness and Transparency The Fight Against Corruption. T. W. Bank.
  • WorldBank. (2021). Disruptive Technologies in Public Procurement. W. Bank.
  • Yeoh, P. (2017). Regulatory Issues in Blockchain Technology. Journal of Financial Regulation and Compliance, 25(2), 196-208.
  • Yukins, C. R. (2010). A Versatile Prism: Assessing Procurement Law Through the Principal- Agent Model. Public Contract Law Journal, 40(1), 63-86.
  • Zbinden, F., & Kondova, G. (2019). Economic Development in Mexico and the Role of Blockchain. Advances in Economics and Business 7(1), 55-64.

DIGITALIZATION IN THE FIGHT AGAINST CORRUPTION: FEASIBILITY OF A BLOCKCHAIN-BASED SYSTEM IN TURKIYE

Yıl 2025, Cilt: 36 Sayı: 137, 255 - 287, 17.07.2025
https://doi.org/10.52836/sayistay.1675048

Öz

Corruption is a deliberate behaviour of inefficient use of resources and this global problem is being tackled with solutions such as blockchain technology. The strong structural features of blockchain technology in terms of transparency and accountability have made it one of the solutions discussed in the fight against corruption in recent years. The corruption perception score in Türkiye, which has decreased by 16 points in the last decade, demonstrates the necessity for innovative technological supports as well as reforming the existing mechanisms in the fight against corruption and constitutes the importance of this study. Therefore, the aim of the study is to investigate the applicability of Blockchain technology in Türkiye's public financial management using an explanatory and argumentative approach. In this study, the potential of using Blockchain technology in the public sector and especially in public procurement in the fight against corruption is examined. The challenges and opportunities inherent in integrating blockchain technology into the public financial management sector in Türkiye have been thoroughly evaluated. The study's findings indicate that the long-term integration of blockchain technology in Türkiye's public financial management can enhance transparency and accountability. However, it is crucial to address the prevailing legal, technical, institutional, political and social constraints to ensure the successful implementation of this technology.

Kaynakça

  • Akdoğan, N., & Çetinkaya, N. (2016). Türkiye’de Bulunan Büyükşehir Belediyeleri’nin Şeffaflık ve Hesap Verebilirlik Açısından İncelenmesi. Muhasebe Bilim Dünyası Dergisi, 18(1), 897-917.
  • Allessie, D., Sobolewski, M., & Vaccari, L. (2019). Blockchain for Digital Government. P. O. o. t. E. Union.
  • Altuğ, F. (2019). Kamu Bütçesi. İstanbul: Beta Yayıncılık.
  • Amundsen, I. (1999). Political Corruption: An Introduction to the Issues. Bergen: Chr. Michelsen Institute, Development Studies and Human Rights.
  • Atiyas, İ., & Sayın, Ş. (2000). Devletin Mali ve Performans Saydamlığı. In İ. Atiyas, & Ş. Sayın, Kamu Maliyesinde Saydamlık (pp. 27-43). İstanbul: TESEV.
  • Azfar, O., Kähkönen, S., Lanyi, A., Meagher, P. & Rutherford, D. (1999). Decentralization, Governance and Public Services The Impact of Institutional Arrangements A Review of The Literature. IRIS Center, University of Maryland, 1-35.
  • Berryhill, J., Bourgery, T., & Hanson, A. (2018). Blockchains Unchained: Blockchain Technology and its Use in the Public Sector (OECD Working Papers on Public Governance, Issue. OECD.
  • Boucher, P., Nascimento, S. & Kritikos, M. (2017). How Blockchain Technology Could Change Our Lives. European Parliamentary Research Service, pp. 1-26, http:// www.europarl.europa.eu/RegData/etudes/IDAN/2017/581948/EPRS_IDA(20 17)581948_EN.pdf
  • Bozdoğanoğlu, B. (2023). Blokzincir Teknolojisi ve Kamu İdarelerinde Kullanılabilirliği: Ülke Örnekleri ve Türkiye Değerlendirmesi. Sayıştay Dergisi, (130), 335-385.
  • Can, Y., & Akman, E. (2024). Blokzincir Teknolojisi ve Verimlilik İlişkisi: Türk Kamu Yönetiminde Mevcut Durum Analizi. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (80), 196- 222.
  • Canada, G. o. (2018). Exploring Blockchain for Better Business. Retrieved 04.03. from https://nrc.canada.ca/en/stories/exploring-blockchain-better-business
  • Carvalho, R. (2019). Blockchain and Public Procurement. European Journal of Comparative Law and Governance, 6(2), 187-225.
  • Castro, C., & Lopes, I. C. (2023). E-government as A Tool in Controlling Corruption. International Journal of Public Administration, 46(16), 1137-1150.
  • Chen, C., & Ganapati, S. (2023). Do Transparency Mechanisms Reduce Government Corruption? A Meta-Analysis. International Review of Administrative Sciences, 89(1), 257-272.
  • Corrales, M., Fenwick, M., & Haapio, H. (2019). Digital Technologies, Legal Design and the Future of the Legal Profession. In (pp. 1-15). Springer Singapore.
  • Cucciniello, M., Nasi, G., & Valotti, G. (2012). Assessing Transparency in Government: Rhetoric, Reality and Desire. 45th Hawaii International Conference on System Science (HICSS) (pp. 2451-2461). Maui: IEEE.
  • Dağlıoğlu Şanlı, İ. (2024). Kamu Alımlarında Yolsuzluğun Önlenmesinde Blokzincir Teknolojisi. Sayıştay Dergisi, (132), 71-100.
  • Damar, M., Köse, H.Ö., Cagle, M.N. and Özen, A. (2024). Mapping the Digital Frontier: Bibliometric and Machine Learning Insights into Public Administration Transformation. TCA Journal/Sayıştay Dergisi, 35(132), 9-41
  • Davidson Raycraft, R., & Lannquist, A. (2020). How governments can leverage policy and blockchain technology to stunt public corruption. World Economic Forum.
  • de Sardan, J. P. (1999). A Moral Economy of Corruption in Africa? The Journal of Modern African Studies, 37(1), 25-52.
  • de Souza, R. C., Luciano, E. M., & Wiedenhöft, G. C. (2018). The Uses of the Blockchain Smart Contracts to Reduce the Levels of Corruption: Some Preliminary Thoughts. 19th Annual International Conference on Digital Government Research, The Netherlands
  • Durdu, A., & Gökçe, A. (2022). Blokzincir Teknolojisi Akıllı Sözleşme Uygulamalarının Kamu Alımlarında Kullanımı. Sakarya Üniversitesi İşletme Enstitüsü Dergisi, 4(2), 43-48.
  • Eroğlu, A. (2023). Kamu Mali Denetiminin Dijitalleşmesi: Blokzincir Teknolojisinin İncelenmesi Alanya Akademik Bakış Dergisi, 7(1), 187-207.
  • Friedrich, C. J. (2007). Corruption Concepts in Historical Perspectives. In A. J. Heidenheimer, & M. Johnston, Political Corruption Concepts & Contexts (pp. 15-23). New Brunswick: Transaction Publishers.
  • Goel, R. K., & Nelson, M. A. (2021). Direct and Indirect Influences of Political Regimes on Corruption. Social Science Quarterly, 102(4), 1569-1589.
  • Islam, R. (2003). Do More Transparent Governments Govern Better?. World Bank Policy Research Working Paper, 1-41.
  • Jain, A. K. (2001). Corruption: A Review. Journal of Economic Surveys, 15(1), 71-121.
  • Kakavand, H., De Sevres, N. K., & Chilton, B. (2017). The Blocckchain Revolution: An Analysis of Regulation and Technology Related to Distrubuted Ledger Technologies. 1-27.
  • Kalesnikaite, V., Neshkova, M. I., & Ganapati, S. (2023). Parsing The Impact of E‐Government on Bureaucratic Corruption. Governance, 36(3), 827-842.
  • Klitgaard, R. (1988). Controlling Corruption. London: University of California Press.
  • Kosba, A., Miller, A., Wen, Z., & Papamanthou, C. (2016). Hawk: The Blockchain Model of Cryptography and Privacy-Preserving Smart Contracts 2016 IEEE symposium on security and privacy (SP)
  • Kossow, N., & Dykes, V. (2018). Blockchain, Bitcoin and Corruption.
  • König, L., Korobeinikova, Y., Tjoa, S., & Kieseberg, P. (2020). Comparing Blockchain Standards and Recommendations. Future Internet, 12(12), 1-17.
  • Kurer, O. (2015). Definitions of Corruption. In P. M. Heywood, Routledge Handbook of Political Corruption (pp. 30-41). London: Routledge.
  • Lannquist, A., & Raycraft, R. D. (2020). Exploring Blockchain Technology for Government Transparency: Blockchain-Based Public Procurement to Reduce Corruption. W. E. Forum.
  • Nakamato, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System, https://bitcoin.org/ bitcoin.pdf
  • Natarajan, H., Krause, S., & Gradstein, H. (2017). Distributed Ledger Technology (DLT) and Blockchain. W. B. Group. https://documents1.worldbank.org/curated/ en/177911513714062215/pdf/122140-WP-PUBLIC-Distributed-Ledger- Technology-and-Blockchain-Fintech-Notes.pdf
  • Nguyen, M. L. T., & Bui, N. T. (2022). Government Expenditure and Economic Growth: Does The Role of Corruption Control Matter?. Heliyon, 8(10).
  • O’Rourke, P. J. (2008). Determinants of Corruption: A Survey. In H. S. Gunardi, Corruption and Governance Around the World: An Empirical Investigation (pp. 11-32). Enschede: PPI Publishers.
  • Peters, G. W., & Panayi, E. (2016). Understanding Modern Banking Ledgers Through Blockchain Technologies: Future of Transaction Processing and Smart Contracts on the Internet of Money. In P. Tasca, T. Aste, L. Pelizzon, & N. Perony (Eds.), Banking Beyond Banks and Money (pp. 239–278). Springer, Cham.
  • Pope, J. (2000). Confronting Corruption: The Elements of a National Integrity System. London: Transparency International.
  • Schacter, M. (2003). A Framework for Evaluating Institutions of Accountability. In A. Shah (Ed.), Handbook On Publıc Sector Performance Revıews: Ensuring Accountability When There is No Bottom Line (Vol. 1, pp. 1-31).
  • Sanka, A. İ., & Cheung, R. C. C. (2019). Blockchain: Panacea for Corrupt Practices in Developing Countries. 2nd International Conference of the IEEE Nigeria Computer Chapter (NigeriaComputerConf), Zaria, Nigeria.
  • Schnell, S. (2023). To Know is to Act? Revisiting The Impact of Government Transparency on Corruption. Public Administration and Development, 43(5), 355-367.
  • Stirton, L., & Lodge, M. (2001). Transparency Mechanisms: Building Publicness into Public Services. Journal of Law and Society, 28(4), 471-489.
  • Şat, N. (2019). Blokzincir (Blockchain)’in Kamu İdaresine Olası Etkileri Üzerine. Amme İdaresi Dergisi, 52(4), 117-147.
  • Theobald, R. (1990). Corruption, Development and Underdevelopment. London: Macmillan Press.
  • Trequattrini, R., Palmaccio, M., Turco, M., & Manzari, A. (2022). The Contribution of Blockchain Technologies to Anti-Corruptionpractices: A Systematic Literature Review. Business Strategy and the Environment, 33(1), 4-18.
  • Tullock, G. (1996). Corruption Theory and Practice. Contemporary Economic Policy, 14(3), 6-13.
  • Villoria, M. (2021). Good governance and corruption in Latin America. In The Emerald Handbook of Public Administration in Latin America (pp. 407-435). Emerald Publishing Limited.
  • Wattenhofer, R. (2016). The Science of the Blockchain. Inverted Forest Publishing.
  • Williams-Elegbe, S. (2019). Public Procurement, Corruption and Blockchain Technology in South Africa: A Preliminary Legal Inquiry. In G. Quinot & S. Williams-Elegbe (Eds.), Regulating Public Procurement in Africa for Development in Uncertain Times (pp. 1-18). LexisNexis.
  • WorldBank. (2020). Enhancing Government Effectiveness and Transparency The Fight Against Corruption. T. W. Bank.
  • WorldBank. (2021). Disruptive Technologies in Public Procurement. W. Bank.
  • Yeoh, P. (2017). Regulatory Issues in Blockchain Technology. Journal of Financial Regulation and Compliance, 25(2), 196-208.
  • Yukins, C. R. (2010). A Versatile Prism: Assessing Procurement Law Through the Principal- Agent Model. Public Contract Law Journal, 40(1), 63-86.
  • Zbinden, F., & Kondova, G. (2019). Economic Development in Mexico and the Role of Blockchain. Advances in Economics and Business 7(1), 55-64.
Toplam 57 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Kamu Maliyesi
Bölüm Araştırma Makaleleri
Yazarlar

Ezgim Yavuz

Yayımlanma Tarihi 17 Temmuz 2025
Gönderilme Tarihi 12 Nisan 2025
Kabul Tarihi 17 Mayıs 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 36 Sayı: 137

Kaynak Göster

APA Yavuz, E. (2025). DIGITALIZATION IN THE FIGHT AGAINST CORRUPTION: FEASIBILITY OF A BLOCKCHAIN-BASED SYSTEM IN TURKIYE. Sayıştay Dergisi, 36(137), 255-287. https://doi.org/10.52836/sayistay.1675048