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Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830)

Year 2023, Volume: 10 Issue: 1, 122 - 138, 29.06.2023
https://doi.org/10.30803/adusobed.1307039

Abstract

Bu çalışmada Georgian dönemi olarak bilinen 1714-1830 yıllarında Kral I. George, Kral II. George, Kral III. George ve Kral IV. George tarafından yürürlüğe konulan ilginç ve tuhaf vergiler inceleme konusu yapılmaktadır. Georgian dönemi İngiltere’nin endüstriyel ve emperyal anlamda zirve yaşadığı, çeşitli ekonomik, sosyal ve siyasi olayların sıklıkla cereyan ettiği bir dönemdir. Ancak tüm bu gelişmelere karşın vergilendirme konusunda bir o kadar da kötü üne sahiptir. Georgian dönemi pek çok keyfî verginin alındığı ve bu vergilerin halkın üzerinde önemli ölçüde yük oluşturduğu bir dönemdir. Britanya İmparatorluğu’nun vergilendirme tarihinde yer bulmuş bu dönemi “keyfî vergiler çağı” olarak adlandırmak mümkündür. Bu çalışmada Georgian döneminde yürürlüğe konulmuş birbirinden ilginç vergi örnekleri incelemeye çalışılmıştır.

References

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  • AKTAN, C.C. (2021). Para Kokmaz, Yeter Ki Para Olsun! Vergi Devletlerinde Keyfî Vergileme Uygulamaları: Uydurma Tuhaf, Acayip, Saçma-Sapan ve Komik Vergiler içinde: C.C. Aktan, Vergi Devleti, Açgözlü ve Savurgan. İstanbul: Divan Kitabevi.
  • ADAMS, E. A. (2019). “Ladies’ Delight?: Women in London’s 18th Century Gin Craze”, Crimson Historical, 1. https://crimsonhistorical.ua.edu/wp-content/uploads/2020/08/CHR_ F19_Final.pdf#page=7 (Erişim Tarihi: 10.01.2023).
  • BLAISDELL, J. D. (1999). The Rise of Man's Best Friend: The Popularity of Dogs as Companion Animals in Late Eighteenth-Century London as Reflected by the Dog Tax of 1796. Anthrozoös, 12(2), 76-87.
  • CARRETTA, V. (1990). George III and the Satirists from Hogarth to Byron. Athens: University of Georgia Press
  • CLIFFE, J. T. (1996). The Cromwellian Decimation Tax of 1655 The Assessment Lists. Camden Fifth Series, 7, 403-492.
  • DOWELL, S. (1884). History of Taxation and Taxes in England from the Earliest Times to the Year 1885. London: Longmans, Green, and co. https://archive.org/details/ahistorytaxatio04dowegoog (Erişim Tarihi: 21.01.2023).
  • DOWELL, S. (1888). A History of Taxation and Taxes in England from the Earliest Times to the Year 1885: Taxation, from the Civil War to the Present Day (Vol. 2). New York: Longmans, Green.
  • DUNDEE, PERTH, CUPAR ADVERTISER, (1849). “The Evils of the Brick Duty”, Friday 31 August 1849.https://www.britishnewspaperarchive.co.uk/viewer/BL/0000296/18490831 /014/0003?browse=true (Erişim Tarihi: 04.02.2023).
  • DURSTON, C. (2000). Settling the Hearts and Quieting the Minds of All Good People: The Major-Generals and the Puritan Minorities of Interregnum England. History, 85(278), 247–267.
  • FESTA, L. (2005). Personal Effects: Wigs and Possessive Individualism in the Long Eighteenth Century. Eighteenth-Centry Life, 29(2), 47-90.
  • FESTA, L. (2009). Person, Animal, Thing: The 1796 Dog Tax and the Right to Superfluous Things. Eighteenth-Century Life, 33(2), 1-44.
  • FOUQUET, R. ve PEARSON, J.G. (2006). Seven Centuries of Energy Services: The Price and Use of Light in the United Kingdom (1300-2000). International Association for Energy Economics, 27(1), 139-177.
  • GILLARD, D. (2018). Education in England: A History. http://www.educationengland .org.uk/history/chapter04.html (Erişim tarihi: 10.02.2023).
  • GLANTZ, A. E. (2008). A Tax on Light and Air: Impact of the Window Duty on Tax Administration and Architecture, 1696-1851. Penn History Review, 15(2).
  • HAT DUTIES, ect. Act 1784. (1784). https://vlex.co.uk/vid/hat-duties-etc-act-808308901 (Erişim tarihi: 05.11.2022).
  • HOPPIT, J. (2000). A Land of Liberty?: England 1689-1727. New York: Oxford University Press. HUGHES, E. ve WHITE, P. (Eds.). (1991). The Hampshire Hearth Tax Assessment, 1665, with the Southampton Assessments for 1662 and 1670, Hampshire Record Office.
  • HUGHES, J. F. ve OATS, L. (2007). King John's Tax Innovation -- Extortion, Resistance, and the Establishment of the Principle of Taxation by Consent. Accounting Historians Journal, 34(2).
  • JOHN, C. (1977). The House of Hanover, Antonia Fraser. The Lives of the Kings and Queens of England içinde (s. 213-244), London: Futura Publications.
  • LUCAS, R. (1997). The Tax in Bricks and Tiles, 1784-1850: its Application to the Country at large and in particular tothe County of Norfolk. Construction History, 13, 29-55.
  • MARSHALL, L. (1936). The Levying of the Hearth Tax, 1662-1688. The English Historical Review, 51(204), 628-646.
  • MCCOMISH, J.M. (2007). A Guide to Ceramic Building Materials. York Archaeological Trust for Excavation and Research, https://static1.squarespace.com/static/ 5c62d8bb809d8e27588adcc0/t/5d037cb0971aca0001a049e0/1560509648244/A+Guide+to+Ceramic+Building+Materials+-+JM+McComish.pdf (Erişim Tarihi: 10.04.2023).
  • OATES, W. E. ve SCHWAB, R. M. (2015). The Window Tax: A Case Study in Excess Burden. Journal of Economic Perspectives, 29(1), 163-180.
  • ROGERS, R. (1983). La Bonnet-Rouge: Or – John Bull Evading the Hat Tax. Journal of the History of Economic Thought, 4(2), 20-21.
  • ROSS, C. M. (1982). The Development of the Glass Industry on the Rivers Tyne and Wear, 1700-1900 (Doctoral Dissertation, Newcastle University).
  • ROUND, J. H. (1911). Encyclopædia Britannica, Vol. 24. https://en.wikisource.org/ wiki/1911_Encyclopædia_Britannica/Scutage (Erişim Tarihi: 21.05.2023).
  • STEBBINGS, C. (2013). “Tax and Quacks: The Policy of the Eighteenth Century Medicine Stamp Duty”, In: J. Tiley editor, Studies in the History of Tax Law, Vol. 6, Oxford (UK): Hart Publishing; 2013 Jul. Chapter 8.
  • TAXFITNESS. (2018). 1712 England Introduces the Soap Tax. https://taxfitness.com.au/Blog/1712-soap-tax#:~:text=In%201712%2C%20England%20intro duced%20the,and%20unaffordable%20for%20the%20poor. (Erişim tarihi: 20.10.2022).
  • TAXFITNESS. (2018). 1712 - Queen Anne Introduces a Wallpaper Tax in Great Britain. https://taxfitness.com.au/Blog/1712-wallpaper-tax (Erişim tarihi: 10.10.2022).
  • TAYLOR, M. (2013). Is it a Levy, or is it a Tax, or Both?. Revenue Law Journal, 22(1), Article 7. The British Newspaper Archive, Aberdeen Press and Journal. https://www.britishnewspaperarchive.co.uk/search/results/1800-04-07?NewspaperTitle= Aberdeen%2BPress%2Band%2BJournal&IssueId=BL%2F0000031%2F18000407%2F&County=Aberdeenshire%2C%20Scotland (Erişim Tarihi: 16.05.2023).
  • The British Newspaper Archive. (1800). Aberdeen Press and Journal. https://www.britishnewspaperarchive.co.uk/search/results/1800-04- (Erişim tarihi: 27.11.2022)
  • THE LANCET. (1845). The Governmet Bill-The National Association-The Duty on Glass. https://www.thelancet.com/journals/lancet/issue/vol45no1118/PIIS0140-6736(00)X2475-0 (Erişim Tarihi: 10.12.2022).
  • THE NATIONAL ARCHIVE. (2023). Tax Grant Details. http://www.nationalarchives. gov.uk/e179/notes.asp?slctgrantid=352&action=3 (Erişim tarihi: 10.01.2023).
  • THOMPSON, G. E. (1931). The Prince of Scandal the Story of George the Fourth, of his Amours and Mistresses. New York: Harper&Brother Publishers.
  • TOSNEY, N. B. (2008). Gaming in England, c. 1540-1760. PhD Thesis, University of York. https://etheses.whiterose.ac.uk/14152/ (Erişim Tarihi: 16.04.2023).
  • WAKLEY, T. (1845). The Government Bill – The National Association – The Duty on Glass. The Lancet, 45(1121).
  • WALLIS, P. (2019). Review of the Book Tax, Medicines and the Law: From Quackery to Pharmacy, by Chantal Stebbings. Bulletin of the History of Medicine, 93(2), 274-275.
  • WARNER, J. (2003). Craze: Gin and Debauchery in an Age of Reason : Consisting of a Tragicomedy in Three Acts in which High and Low are Brought Together, Much to Their Mutual Discomfort. New York : Random House Incorporated.
  • WARNER, J., HER, M., GMEL, G. ve REHM, J. (2001). Can Legislation Prevent Debauchery? Mother Gin and Public Health in 18th-Century England. American Journal of Public Health, 91(3), 375–384.
  • WHITE, J. (2003). The ‘Slow but Sure Poyson’: The Representation of Gin and Its Drinkers, 1736–1751. Journal of British Studies, 42(1), 35-64.
  • WILSON, R. J. (2008). The Mystical Character of Commodities: The Consumer Society in 18th-century England. Post-Medieval Archaeology, 42(1), 144-156.
Year 2023, Volume: 10 Issue: 1, 122 - 138, 29.06.2023
https://doi.org/10.30803/adusobed.1307039

Abstract

References

  • AKTAN, C.C., DİLEYİCİ, D. ve SARAÇ, Ö. (2002). Vergi, Zulüm ve İsyan. Ankara: Phonix Yayınevi.
  • AKTAN, C.C. (2021). Para Kokmaz, Yeter Ki Para Olsun! Vergi Devletlerinde Keyfî Vergileme Uygulamaları: Uydurma Tuhaf, Acayip, Saçma-Sapan ve Komik Vergiler içinde: C.C. Aktan, Vergi Devleti, Açgözlü ve Savurgan. İstanbul: Divan Kitabevi.
  • ADAMS, E. A. (2019). “Ladies’ Delight?: Women in London’s 18th Century Gin Craze”, Crimson Historical, 1. https://crimsonhistorical.ua.edu/wp-content/uploads/2020/08/CHR_ F19_Final.pdf#page=7 (Erişim Tarihi: 10.01.2023).
  • BLAISDELL, J. D. (1999). The Rise of Man's Best Friend: The Popularity of Dogs as Companion Animals in Late Eighteenth-Century London as Reflected by the Dog Tax of 1796. Anthrozoös, 12(2), 76-87.
  • CARRETTA, V. (1990). George III and the Satirists from Hogarth to Byron. Athens: University of Georgia Press
  • CLIFFE, J. T. (1996). The Cromwellian Decimation Tax of 1655 The Assessment Lists. Camden Fifth Series, 7, 403-492.
  • DOWELL, S. (1884). History of Taxation and Taxes in England from the Earliest Times to the Year 1885. London: Longmans, Green, and co. https://archive.org/details/ahistorytaxatio04dowegoog (Erişim Tarihi: 21.01.2023).
  • DOWELL, S. (1888). A History of Taxation and Taxes in England from the Earliest Times to the Year 1885: Taxation, from the Civil War to the Present Day (Vol. 2). New York: Longmans, Green.
  • DUNDEE, PERTH, CUPAR ADVERTISER, (1849). “The Evils of the Brick Duty”, Friday 31 August 1849.https://www.britishnewspaperarchive.co.uk/viewer/BL/0000296/18490831 /014/0003?browse=true (Erişim Tarihi: 04.02.2023).
  • DURSTON, C. (2000). Settling the Hearts and Quieting the Minds of All Good People: The Major-Generals and the Puritan Minorities of Interregnum England. History, 85(278), 247–267.
  • FESTA, L. (2005). Personal Effects: Wigs and Possessive Individualism in the Long Eighteenth Century. Eighteenth-Centry Life, 29(2), 47-90.
  • FESTA, L. (2009). Person, Animal, Thing: The 1796 Dog Tax and the Right to Superfluous Things. Eighteenth-Century Life, 33(2), 1-44.
  • FOUQUET, R. ve PEARSON, J.G. (2006). Seven Centuries of Energy Services: The Price and Use of Light in the United Kingdom (1300-2000). International Association for Energy Economics, 27(1), 139-177.
  • GILLARD, D. (2018). Education in England: A History. http://www.educationengland .org.uk/history/chapter04.html (Erişim tarihi: 10.02.2023).
  • GLANTZ, A. E. (2008). A Tax on Light and Air: Impact of the Window Duty on Tax Administration and Architecture, 1696-1851. Penn History Review, 15(2).
  • HAT DUTIES, ect. Act 1784. (1784). https://vlex.co.uk/vid/hat-duties-etc-act-808308901 (Erişim tarihi: 05.11.2022).
  • HOPPIT, J. (2000). A Land of Liberty?: England 1689-1727. New York: Oxford University Press. HUGHES, E. ve WHITE, P. (Eds.). (1991). The Hampshire Hearth Tax Assessment, 1665, with the Southampton Assessments for 1662 and 1670, Hampshire Record Office.
  • HUGHES, J. F. ve OATS, L. (2007). King John's Tax Innovation -- Extortion, Resistance, and the Establishment of the Principle of Taxation by Consent. Accounting Historians Journal, 34(2).
  • JOHN, C. (1977). The House of Hanover, Antonia Fraser. The Lives of the Kings and Queens of England içinde (s. 213-244), London: Futura Publications.
  • LUCAS, R. (1997). The Tax in Bricks and Tiles, 1784-1850: its Application to the Country at large and in particular tothe County of Norfolk. Construction History, 13, 29-55.
  • MARSHALL, L. (1936). The Levying of the Hearth Tax, 1662-1688. The English Historical Review, 51(204), 628-646.
  • MCCOMISH, J.M. (2007). A Guide to Ceramic Building Materials. York Archaeological Trust for Excavation and Research, https://static1.squarespace.com/static/ 5c62d8bb809d8e27588adcc0/t/5d037cb0971aca0001a049e0/1560509648244/A+Guide+to+Ceramic+Building+Materials+-+JM+McComish.pdf (Erişim Tarihi: 10.04.2023).
  • OATES, W. E. ve SCHWAB, R. M. (2015). The Window Tax: A Case Study in Excess Burden. Journal of Economic Perspectives, 29(1), 163-180.
  • ROGERS, R. (1983). La Bonnet-Rouge: Or – John Bull Evading the Hat Tax. Journal of the History of Economic Thought, 4(2), 20-21.
  • ROSS, C. M. (1982). The Development of the Glass Industry on the Rivers Tyne and Wear, 1700-1900 (Doctoral Dissertation, Newcastle University).
  • ROUND, J. H. (1911). Encyclopædia Britannica, Vol. 24. https://en.wikisource.org/ wiki/1911_Encyclopædia_Britannica/Scutage (Erişim Tarihi: 21.05.2023).
  • STEBBINGS, C. (2013). “Tax and Quacks: The Policy of the Eighteenth Century Medicine Stamp Duty”, In: J. Tiley editor, Studies in the History of Tax Law, Vol. 6, Oxford (UK): Hart Publishing; 2013 Jul. Chapter 8.
  • TAXFITNESS. (2018). 1712 England Introduces the Soap Tax. https://taxfitness.com.au/Blog/1712-soap-tax#:~:text=In%201712%2C%20England%20intro duced%20the,and%20unaffordable%20for%20the%20poor. (Erişim tarihi: 20.10.2022).
  • TAXFITNESS. (2018). 1712 - Queen Anne Introduces a Wallpaper Tax in Great Britain. https://taxfitness.com.au/Blog/1712-wallpaper-tax (Erişim tarihi: 10.10.2022).
  • TAYLOR, M. (2013). Is it a Levy, or is it a Tax, or Both?. Revenue Law Journal, 22(1), Article 7. The British Newspaper Archive, Aberdeen Press and Journal. https://www.britishnewspaperarchive.co.uk/search/results/1800-04-07?NewspaperTitle= Aberdeen%2BPress%2Band%2BJournal&IssueId=BL%2F0000031%2F18000407%2F&County=Aberdeenshire%2C%20Scotland (Erişim Tarihi: 16.05.2023).
  • The British Newspaper Archive. (1800). Aberdeen Press and Journal. https://www.britishnewspaperarchive.co.uk/search/results/1800-04- (Erişim tarihi: 27.11.2022)
  • THE LANCET. (1845). The Governmet Bill-The National Association-The Duty on Glass. https://www.thelancet.com/journals/lancet/issue/vol45no1118/PIIS0140-6736(00)X2475-0 (Erişim Tarihi: 10.12.2022).
  • THE NATIONAL ARCHIVE. (2023). Tax Grant Details. http://www.nationalarchives. gov.uk/e179/notes.asp?slctgrantid=352&action=3 (Erişim tarihi: 10.01.2023).
  • THOMPSON, G. E. (1931). The Prince of Scandal the Story of George the Fourth, of his Amours and Mistresses. New York: Harper&Brother Publishers.
  • TOSNEY, N. B. (2008). Gaming in England, c. 1540-1760. PhD Thesis, University of York. https://etheses.whiterose.ac.uk/14152/ (Erişim Tarihi: 16.04.2023).
  • WAKLEY, T. (1845). The Government Bill – The National Association – The Duty on Glass. The Lancet, 45(1121).
  • WALLIS, P. (2019). Review of the Book Tax, Medicines and the Law: From Quackery to Pharmacy, by Chantal Stebbings. Bulletin of the History of Medicine, 93(2), 274-275.
  • WARNER, J. (2003). Craze: Gin and Debauchery in an Age of Reason : Consisting of a Tragicomedy in Three Acts in which High and Low are Brought Together, Much to Their Mutual Discomfort. New York : Random House Incorporated.
  • WARNER, J., HER, M., GMEL, G. ve REHM, J. (2001). Can Legislation Prevent Debauchery? Mother Gin and Public Health in 18th-Century England. American Journal of Public Health, 91(3), 375–384.
  • WHITE, J. (2003). The ‘Slow but Sure Poyson’: The Representation of Gin and Its Drinkers, 1736–1751. Journal of British Studies, 42(1), 35-64.
  • WILSON, R. J. (2008). The Mystical Character of Commodities: The Consumer Society in 18th-century England. Post-Medieval Archaeology, 42(1), 144-156.
There are 41 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Coşkun Can Aktan 0000-0003-4294-2314

Abdülhamid Özgün Birkalan 0000-0003-1369-8922

Publication Date June 29, 2023
Acceptance Date June 20, 2023
Published in Issue Year 2023 Volume: 10 Issue: 1

Cite

APA Aktan, C. C., & Birkalan, A. Ö. (2023). Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830). Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10(1), 122-138. https://doi.org/10.30803/adusobed.1307039
AMA Aktan CC, Birkalan AÖ. Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830). ADUSOBIED. June 2023;10(1):122-138. doi:10.30803/adusobed.1307039
Chicago Aktan, Coşkun Can, and Abdülhamid Özgün Birkalan. “Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830)”. Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 10, no. 1 (June 2023): 122-38. https://doi.org/10.30803/adusobed.1307039.
EndNote Aktan CC, Birkalan AÖ (June 1, 2023) Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830). Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 10 1 122–138.
IEEE C. C. Aktan and A. Ö. Birkalan, “Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830)”, ADUSOBIED, vol. 10, no. 1, pp. 122–138, 2023, doi: 10.30803/adusobed.1307039.
ISNAD Aktan, Coşkun Can - Birkalan, Abdülhamid Özgün. “Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830)”. Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 10/1 (June 2023), 122-138. https://doi.org/10.30803/adusobed.1307039.
JAMA Aktan CC, Birkalan AÖ. Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830). ADUSOBIED. 2023;10:122–138.
MLA Aktan, Coşkun Can and Abdülhamid Özgün Birkalan. “Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830)”. Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol. 10, no. 1, 2023, pp. 122-38, doi:10.30803/adusobed.1307039.
Vancouver Aktan CC, Birkalan AÖ. Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830). ADUSOBIED. 2023;10(1):122-38.

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