This study examines the relationship between procrastination tendency and tax compliance from a behavioral economics perspective. Traditional tax compliance models mainly focus on deterrence and rational choice, while behavioral factors have received limited attention. This research considers procrastination as a behavioral determinant of tax compliance and distinguishes between voluntary and enforced compliance. The study is based on survey data collected from 403 taxpayers in Türkiye. Procrastination tendency is measured using Lay’s General Procrastination Scale, and tax compliance is assessed through the Tax Compliance Inventory developed by Kirchler and Wahl. The relationships between variables are analyzed using correlation and regression techniques. The findings indicate that procrastination tendency is weakly related to voluntary tax compliance but shows a stronger and statistically significant association with enforced tax compliance. These results suggest that tax non-compliance is not always driven by intentional avoidance but may also stem from behavioral timing and self-control problems. These findings suggest that policies aimed at improving tax compliance should focus not only on deterrent sanctions but also on behavioral policy tools that account for taxpayers’ behavioral tendencies.