SavedAdd your journal

Journals / İktisadi İdari ve Siyasal Araştırmalar Dergisi / 2026 / Sayı: 29

The Construction of Social Behavior through Public Finance: Social Engineering and Behavioral Approaches in the Case of Türkiye

Kamu Maliyesi ve Toplumsal Davranışın İnşası: Türkiye Örneğinde Sosyal Mühendislik ve Davranışsal Yaklaşımlar

Selin Ertürk Atabey(ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0001-8778-6437
Gonca Bıyık(ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ)0000-0001-7165-2784
Pages
803–824
Publication Date
2026-09-13
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

It is therefore concluded that, in the case of Türkiye, public finance constitutes a multidimensional policy domain that extends beyond revenue collection and resource allocation to generate not only economic but also behavioral and societal outcomes.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to examine, within the framework of behavioral public finance and choice architecture, the steering effects of tax policies, environmental fiscal regulations, and social expenditure mechanisms implemented in Türkiye on individuals’ consumption and tax compliance behaviors.
📊
Key Findings & Data:The analysis demonstrates that tax incentives, environmental fiscal regulations, and social expenditure mechanisms influence individual behavior not only through economic incentives but also through choice architecture, social norms, and fiscal nudges.
💡
Conclusion & Impact:It is therefore concluded that, in the case of Türkiye, public finance constitutes a multidimensional policy domain that extends beyond revenue collection and resource allocation to generate not only economic but also behavioral and societal outcomes.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Kamu maliyesi · davranışsal kamu maliyesi · tercih mimarisi

Abstract

This study aims to examine, within the framework of behavioral public finance and choice architecture, the steering effects of tax policies, environmental fiscal regulations, and social expenditure mechanisms implemented in Türkiye on individuals’ consumption and tax compliance behaviors. The study adopts a conceptual and analytical approach by integrating the behavioral public finance literature with contemporary fiscal policy practices in Türkiye. The analysis demonstrates that tax incentives, environmental fiscal regulations, and social expenditure mechanisms influence individual behavior not only through economic incentives but also through choice architecture, social norms, and fiscal nudges. Furthermore, these policy instruments contribute to the normalization of particular behavioral patterns over time, thereby revealing the behavioral steering capacity of public finance. It is therefore concluded that, in the case of Türkiye, public finance constitutes a multidimensional policy domain that extends beyond revenue collection and resource allocation to generate not only economic but also behavioral and societal outcomes. In this context, ensuring that fiscal policy instruments are designed in accordance with the principles of transparency, proportionality, and democratic accountability is considered essential for the legitimacy of behavior-guiding fiscal interventions.

Özet

Bu çalışmanın amacı, Türkiye’de uygulanan vergi politikaları, çevresel mali düzenlemeler ve sosyal harcama mekanizmalarının bireylerin tüketim ve vergiye uyum davranışları üzerindeki yönlendirici etkilerini davranışsal kamu maliyesi ve tercih mimarisi yaklaşımı çerçevesinde incelemektir. Araştırmada kavramsal ve analitik yöntem benimsenmiş; davranışsal kamu maliyesi literatürü ile Türkiye’deki mali politika uygulamaları birlikte değerlendirilmiştir. Analiz, Türkiye’de uygulanan vergi teşvikleri, çevresel mali düzenlemeler ve sosyal harcama mekanizmalarının birey davranışlarını yalnızca ekonomik teşvikler yoluyla değil, tercih mimarisi, sosyal normlar ve mali dürtme araçları aracılığıyla da yönlendirdiğini ortaya koymaktadır. Ayrıca bu politika araçlarının belirli davranış kalıplarının zaman içinde normalleşmesine katkı sağlayarak kamu maliyesinin davranış yönlendirme kapasitesini görünür kıldığı değerlendirilmektedir. Sonuç olarak, Türkiye örneğinde kamu maliyesinin yalnızca gelir toplama ve kaynak tahsisi işlevleriyle sınırlı olmayan; ekonomik sonuçlarının yanı sıra davranışsal ve toplumsal etkiler de üreten çok katmanlı bir politika alanı olduğu sonucuna ulaşılmaktadır. Bu çerçevede mali politika araçlarının tasarımında şeffaflık, ölçülülük ve demokratik hesap verebilirlik ilkelerinin gözetilmesi, bu müdahalelerin meşruiyeti açısından temel bir gereklilik olarak değerlendirilmektedir.

🔖

Cite This Article

Atabey, S. E., Bıyık, G. (2026). The Construction of Social Behavior through Public Finance: Social Engineering and Behavioral Approaches in the Case of Türkiye. İktisadi İdari ve Siyasal Araştırmalar Dergisi, Sayı: 29, 803–824. https://doi.org/10.25204/iktisad.1870597

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (51)

  1. Abraham, S., & Chengalur-Smith, I. (2010). An overview of social engineering malware: Trends, tactics, and implications. Technology in Society, 32(3), 183–196. https://doi.org/10.1016/j.techsoc.2010.07.001
  2. Aile ve Sosyal Hizmetler Bakanlığı. (2024). 2024 yılı performans programı. https://tinyurl.com/zrdv9fsu
  3. Akbelen, Z., Bayram Arlı, N., Leba, R., & Aydemir, M. (2021). Sosyal normlar ve dağıtım adaleti algısının vergi uyumu üzerindeki etkileri. International Journal of Social Inquiry, 14(1), 1–25. https://doi.org/10.37093/ijsi.950440
  4. Aksoy, S. S., & Üyümez, M. E. (2019). Yönlendirici vergilendirmenin vergi uyumu üzerindeki etkisinin incelenmesi. Vergi Raporu, 241, 178–194. https://vergiraporu.com.tr/upImage/org/1331cd88.pdf
  5. Aldawood, H., & Skinner, G. (2019). Contemporary cyber security social engineering solutions, measures, policies, tools and applications: A critical appraisal. International Journal of Security, 10(1), 1–15. https://tinyurl.com/4f4jbree
  6. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
  7. Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651. https://doi.org/10.1007/s10551-011-0761-9
  8. Andersson, J. (2009). Nordic nostalgia and Nordic light: The Swedish model as utopia 1930–2007. Scandinavian Journal of History, 34(3), 229–245. https://doi.org/10.1080/03468750903134699
  9. Arrow, K. J. (1963). Social choice and individual values (2nd ed.). Yale University Press.
  10. Bierschenk, T. (2014). From the anthropology of development to the anthropology of global social engineering. Zeitschrift für Ethnologie / Journal of Social and Cultural Anthropology, 139(1), 73–97. https://www.jstor.org/stable/24364943
  11. Blomgren, R. (2019). Social engineering and cultural policy: Theoretical and empirical reflections from Swedish cultural policy in a historical perspective. International Journal of Cultural Policy, 25(3), 322–336. https://doi.org/10.1080/10286632.2017.1284826
  12. Buchanan, J. M., & Tullock, G. (1962). The calculus of consent: Logical foundations of constitutional democracy. University of Michigan Press.
  13. Chetty, R. (2015). Behavioral economics and public policy: A pragmatic perspective. American Economic Review, 105(5), 1-33. https://www.jstor.org/stable/43821845
  14. Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: Theory and evidence. American Economic Review, 99(4), 1145–1177. https://doi.org/10.1257/aer.99.4.1145
  15. Congdon, W. J., Kling, J. R., & Mullainathan, S. (2011). Policy and choice: Public finance through the lens of behavioral economics. Brookings Institution Press.
  16. Cowgill, B., & Stevenson, M. T. (2020). Algorithmic social engineering. AEA Papers and Proceedings, 110, 96–100. https://doi.org/10.1257/pandp.20201037
  17. Çelik, E., & Sağbaş, İ. (2023). Beklenti teorisi ve vergi uyumunu etkileyen faktörler. Ekonomi Maliye İşletme Dergisi, 6(1), 1–21. https://doi.org/10.46737/emid.1240981
  18. Çevre ve Şehircilik Bakanlığı. (2019). Plastik poşetlerin ücretlendirilmesine ilişkin usul ve esaslar. https://cygm.csb.gov.tr/
  19. Çevre ve Şehircilik Bakanlığı. (2021, 28 Eylül). Plastik poşet kullanımı yüzde 75 oranında azaldı. https://csb.gov.tr/haberler/plastik-poset-kullanimi-yuzde-75-oraninda-azaldi-300313
  20. De Herdt, T., & Olivier de Sardan, J.-P. (2023). Development anthropology and social engineering: A plea for critical reformism. Third World Quarterly, 44(6), 1174–1191. https://doi.org/10.1080/01436597.2023.2177631
  21. Dowling, E. (2017). In the wake of austerity: Social impact bonds and the financialisation of the welfare state in Britain. New Political Economy, 22(3), 294–310. https://doi.org/10.1080/13563467.2017.1232709
  22. Esping-Andersen, G. (1990). The three worlds of welfare capitalism. Polity Press. https://tinyurl.com/mt4udw9c
  23. Fullerton, D., & Metcalf, G. E. (2001). Environmental controls, scarcity rents, and pre-existing distortions. Journal of Public Economics, 80(2), 249–267. https://doi.org/10.1016/S0047-2727(00)00087-6
  24. Gelir İdaresi Başkanlığı. (2024). 2024 faaliyet raporu. T.C. Hazine ve Maliye Bakanlığı. https://tinyurl.com/bdhv2k7r
  25. Gelir Vergisi Kanunu. (1960). 193 sayılı Gelir Vergisi Kanunu, 31 Aralık 1960, Resmî Gazete (Sayı: 10700), Mükerrer Madde 121.
  26. Goulder, L. H., & Schein, A. R. (2013). Carbon taxes versus cap and trade: A critical review. Climate Change Economics, 4(3), Makale 1350010. https://doi.org/10.1142/S2010007813500103
  27. Göker, C. (2010). Yönlendirici vergilendirme [Doktora tezi, Ankara Üniversitesi]. YÖK Ulusal Tez Merkezi.
  28. Göker, C. (2011). Yönlendirici vergilendirme. Marmara Üniversitesi Hukuk Fakültesi Hukuk Araştırmaları Dergisi, 17(3–4) 11-30. https://izlik.org/JA39AT57YT
  29. Haenschen, K., Frischmann, B. M., & Ellenbogen, P. (2021). Manipulating Facebook’s notification system to provide evidence of techno-social engineering. Social Science Computer Review, 40(6), 1478–1495. https://doi.org/10.1177/08944393211008855
  30. Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017). The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. Journal of Public Economics, 148, 14-31. https://doi.org/10.1016/j.jpubeco.2017.02.003
  31. Hasselskog, M. (2015). Rwandan developmental “social engineering”: What does it imply and how is it displayed?. Progress in Development Studies, 15(2), 154-169. https://doi.org/10.1177/1464993414565533
  32. Herlihy, J. (2011). Reflections on social engineering and settler-American literature. European Journal of American Studies, 6(1), Makale 2. https://doi.org/10.4000/ejas.8874
  33. Hermawan, A. W., & Sinaga, H. D. P. (2020). Public benefit principle in regulating e-commerce tax on consumer’s location in Indonesia. International Journal of Advanced Science and Technology, 29(8), 1212–1222. http://sersc.org/journals/index.php/IJAST/article/view/20137
  34. Hoffer, A. J., Shughart, W. F., & Thomas, M. D. (2014). Sin taxes and sindustry: Revenue, paternalism, and political interest. The Independent Review, 19(1), 47–64. https://www.jstor.org/stable/24563258
  35. Kahneman, D. (2011). Thinking, fast and slow. Farrar, Straus and Giroux.
  36. Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 263–291. https://doi.org/10.2307/1914185
  37. Kilavo, H., Mselle, L. J., Rais, R. I., & Mrutu, S. I. (2023). Reverse social engineering to counter social engineering in mobile money theft: A Tanzanian context. Journal of Applied Security Research, 18(3), 546–558. https://doi.org/10.1080/19361610.2022.2031702
  38. Manse, M. (2021). From headhunting to head taxes: Violence, taxation and colonial governance on Seram, c. 1860–1920. Bijdragen tot de Taal-, Land- en Volkenkunde, 177(4), 524–558. https://doi.org/10.1163/22134379-bja10023
  39. Mazzucato, M. (2018). The value of everything: Making and taking in the global economy. Penguin. Mettler, S. (2011). The submerged state: How invisible government policies undermine American democracy. University of Chicago Press.
  40. Musgrave, R. A. (1959). The theory of public finance: A study in public economy. McGraw-Hill.
  41. OECD. (2017a). Environmental fiscal reform: Progress, prospects and pitfalls. OECD Publishing. https://tinyurl.com/4fxxcfb3
  42. OECD. (2017b). Behavioural insights and public policy: Lessons from around the world. OECD Publishing. https://doi.org/10.1787/9789264270480-en
  43. Ortaç, F. R., Ünsal, H., & Atabey, S. E. (2018). A new policy instrument in international trade: Tax terror. Journal of Research in Humanities and Social Science, 6(4), 10–19. https://www.questjournals.org/jrhss/papers/vol6-issue4/B06041019.pdf
  44. Samuelson, P. A. (1954). The pure theory of public expenditure. Review of Economics and Statistics, 36(4), 387–389. https://doi.org/10.2307/1925895
  45. Shah, A. (Ed.). (2006). Public sector governance and accountability. World Bank. https://tinyurl.com/2xr9724t
  46. Simon, H. A. (1955). A behavioral model of rational choice. The Quarterly Journal of Economics, 69(1), 99–118. https://doi.org/10.2307/1884852
  47. Sosyal Yardımlaşma ve Dayanışmayı Teşvik Kanunu. (1986). 3294 sayılı Sosyal Yardımlaşma ve Dayanışmayı Teşvik Kanunu. Resmî Gazete (14 Haziran 1986, Sayı 19134). 3294 sayılı Kanun.
  48. Sunstein, C. R. (2014). Why nudge? The politics of libertarian paternalism. Yale University Press.
  49. Thaler, R. H., & Sunstein, C. R. (2008). Nudge: Improving decisions about health, wealth, and happiness. Yale University Press.
  50. Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar.
  51. World Bank. (2015). Mind, behavior, and development unit results portfolio: Applying behavioral science to end poverty and enhance equity (English). eMBeD brief Washington, D.C.: World Bank Group. http://documents.worldbank.org/curated/en/688661608104181834