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ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!)

Year 2023, Volume: 15 Issue: 1, 89 - 102, 31.07.2023

Coşkun Can Aktan

https://doi.org/10.55827/ebd.1310411

Abstract

Vergileme tarihi incelendiğinde vergi devletlerinin çok ilginç ve tuhaf konular üzerine vergiler koyduğu tespiti yapılabilir. Bunlardan birisi de Antik Roma döneminde idrar üzerine konulan vergidir. Bu çalışmada Roma İmparatorluğu’nda uygulanan vergilerin detaylarına girmeden sadece Antik Roma döneminde uygulandığı bilinen idrar vergisi üzerine kısa ve özet açıklamalar sunulmaktadır.

Keywords

İdrar Vergisi Vergi Roma İmparatorluğu

References

  • Adkins, L. & Adkins, R. A., 1998. Handbook to Life in Ancient Rome. Oxford: Oxford University Press.
  • Aktan, C.C. 2019. Kamu Tercihi İktisadı ve Anayasal Politik İktisat, Ankara: Seçkin.
  • Aktan, C.C. 2021. “Para Kokmaz, Yeter ki Para Olsun! Vergi Devletlerinde Keyfî Vergileme Uygulamaları: Uydurma Tuhaf, Acayip, Saçma-Sapan ve Komik Vergiler” içinde: Vergi Devleti, Açgözlü ve Savurgan, İstanbul: Divan Kitap, 2021.s.137-170.
  • Austenfeld, M., and Nangia, A. 2014. “FRII-12 Useful Waste: A History Of The Industrial Application Of Urine”. The Journal of Urology. 191(4S): e631-e631. https://doi.org/10.1016/j.juro.2014.02.1750
  • Bartlett, B. 1994. "How Excessive Government Killed Ancient Rome”, Cato Journal 14/2, 1994, pp. 287-303
  • Brennan, G. and J. M. Buchanan. 1981. “The Tax System as Social Overhead Capital: A Constitutional Perspective on Fiscal Norms”, in: Public Finance and Economic Growth, Proceedings of the 37th Congress of the International Institute of Public Finance, Edited by: Dieter Bos and Karl W. Roskamp. Tokyo.
  • Brennan, G. and J. M. Buchanan. 1977. “Towards A Tax Constitution for Leviathan”, in: Journal of Public Economics, No 8, December-1977. Pp.255-273.
  • Brennan, G. and J. M. Buchanan. 1980. The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge: Cambridge University Press.
  • Buchanan, J. M. 1984. “The Limits of Taxation” in: Taxation –An International Pers-pective- Proceedings of and International Conference, W.Block and M.Walker (eds.), Vancouver: The Fraser Institute.
  • Buchanan, J. M. 1979. “Constitutional Constraints on Governmental Taxing Power”, ORDO vol 30, Stuttgart.
  • Buchanan, J. M. 1984. “Constitutional Restrictions on the Power of Government”, in: The Theory of Public Choice II, (Ed. By J.M.Buchanan and Robert D. Tollison), Ann Arbor: The University of Michigan Press.
  • Buchanan, J. M. 1977. “Tax Reform in Constitutional Perspective”, in: Law and Eco-nomics –Reprrint From A Symposium in Sweeden, Edited by Göran Skogh, Lund: Jurisdiska Föreningen i Lund.
  • Buchanan, J. M. and G. Brennan. 1979. “The Logic of Limits”, National Tax Journal, vol 32, No 2, June. Pp. 11-22.
  • DeLorme Jr, C. D. & S. Isom & D. R. Kamerschen, 2005. “Rent Seeking And Taxation in the Ancient Roman Empire”, Applied Economics, 37:6, 705-711.
  • Erdemir, H. P. 2010. “Hellen ve Roma Toplumlarında Tuvalet ve Temizlik”. Kültür Tarihimizde Hamam, ed. Emine Gürsoy Naskali ve Hilal Oytun Altun, Acta Turcica, Yıl II, sayı 2, 2010, 103-122.
  • Flatscher, E. 2019. Pecunia (Non) Olet – Latrine Archaeology: The Dirty Side Of Wealth, https://blog.nationalmuseum.ch/en/2019/06/pecunia-non-olet-latrine-archaeology-the-dirty-side-of-wealth/
  • Günther, S. 2018. “Taxation in the Greco-Roman World: The Roman Principate”. Oxford Handbooks Online. Oxford University Press. https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199935390.001.0001/oxfordhb-9780199935390-e-38?rskey=RVJJ5o&result=1
  • Handwerk, B. 2016. “Feeling Overtaxed? The Romans Would Tax Your Urine”. National Geographic News. https://www.nationalgeographic.com/news/2016/04/160414-history-bad-taxes-tax-day/
  • Hill, B. 2015. “Money Does Not Stink: The Urine Tax of Ancient Rome”, Ancient Origins, https://www.ancient-origins.net/history-ancient-traditions/money-does-not-stink-urine-tax-ancient-rome-003408 Türkçe çevirisi için bkz. Para Kokmaz: Antik Roma’da İdrar Vergisi. (Çev. Emircan Saç), https://gorgondergisi.com/para-kokmaz-antik-romada-idrar-vergisi/
  • Hill, J. R. 2006. “Masters of Mictrition: The Fullers of Ancient Rome”. Journal of Urology. 175(45): 309.
  • Hopkins, K. 1980. “Taxes and Trade in the Roman Empire (200 B.C.-A.D. 400).” The Journal of Roman Studies, 70, 101–125. https://doi.org/10.2307/299558
  • Jones, A.H.M. & H. Martin,1974. “Taxation in Antiquity”, in: A. H. M. Jones, The Roman Economy: Studies in Ancient Economic and Administrative History, Edited by P. A. Brunt. Oxford: Blackwell.
  • Jones, A.H.M. 1959. “Over-Taxation and the Decline of the Roman Empire”. Antiquity, 33(129), 39-43.
  • Kroon, C. 1996. The Golden Fountain; the Complete Guide to Urine Therapy. New Delhi, India: B. Jain Publishers.
  • MacMullen, R. 1987. “Tax-Pressure in the Roman Empire”. Latomus, 46(4), 737–754. http://www.jstor.org/stable/41534652
  • Nair R. and S. Sriprasad. 2010. “Pecunıa Non Olet!' Money That Does Not Smell And The Bırth Of Publıc Lavatorıes”, The Journal of Urology 183(4)
  • Palmer, R. E. A. 1980. Customs on Market Goods Imported into the City of Rome. Memoirs of the American Academy in Rome, 36, 217–233. https://doi.org/10.2307/4238706
  • Pikulska-Radomska, A. 2012. On Some Fiscal Decisions of Caligula and Vespasian. Studia Ceranea 2. 53-60.
  • Sarıtaş, D. Ö. 2012. Cumhuriyet Dönemi Roma Vergi Sistemi. İstanbul: On İki Levha Yayıncılık.
  • Silver, C. 2019. ‘Pecunia Non Olet’: How A Roman Emperor Revived The Government With A Urine Tax” https://allthatsinteresting.com/pecunia-non-olet
  • Tranquillus, Gaius Suetonius. The Lives Of The Twelve Caesars, The Project Gutenberg EBook of The Lives Of The Twelve Caesars, https://www.gutenberg.org/files/6400/6400-h/6400-h.htm
  • Thomas, C. 1995. Çişteki Mucize. (Çev. L. Çalışkan). İstanbul: Gamma Medya Ajansı-Doğan Yayın Holding A.Ş.
  • Udoh, F. E. 2005. To Caesar What is Caesar’s: Tribute, Taxes, and Imperial Administration in Early Roman Palestine (63 B. C. E. - 70 C. E.). Providence. Rhode Island: Brown University
  • Witty, M. 2016, “Ancient Roman Urine Chemistry”. Acta Archaeologica, 87: 179-191.

Year 2023, Volume: 15 Issue: 1, 89 - 102, 31.07.2023

Coşkun Can Aktan

https://doi.org/10.55827/ebd.1310411

Abstract

References

  • Adkins, L. & Adkins, R. A., 1998. Handbook to Life in Ancient Rome. Oxford: Oxford University Press.
  • Aktan, C.C. 2019. Kamu Tercihi İktisadı ve Anayasal Politik İktisat, Ankara: Seçkin.
  • Aktan, C.C. 2021. “Para Kokmaz, Yeter ki Para Olsun! Vergi Devletlerinde Keyfî Vergileme Uygulamaları: Uydurma Tuhaf, Acayip, Saçma-Sapan ve Komik Vergiler” içinde: Vergi Devleti, Açgözlü ve Savurgan, İstanbul: Divan Kitap, 2021.s.137-170.
  • Austenfeld, M., and Nangia, A. 2014. “FRII-12 Useful Waste: A History Of The Industrial Application Of Urine”. The Journal of Urology. 191(4S): e631-e631. https://doi.org/10.1016/j.juro.2014.02.1750
  • Bartlett, B. 1994. "How Excessive Government Killed Ancient Rome”, Cato Journal 14/2, 1994, pp. 287-303
  • Brennan, G. and J. M. Buchanan. 1981. “The Tax System as Social Overhead Capital: A Constitutional Perspective on Fiscal Norms”, in: Public Finance and Economic Growth, Proceedings of the 37th Congress of the International Institute of Public Finance, Edited by: Dieter Bos and Karl W. Roskamp. Tokyo.
  • Brennan, G. and J. M. Buchanan. 1977. “Towards A Tax Constitution for Leviathan”, in: Journal of Public Economics, No 8, December-1977. Pp.255-273.
  • Brennan, G. and J. M. Buchanan. 1980. The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge: Cambridge University Press.
  • Buchanan, J. M. 1984. “The Limits of Taxation” in: Taxation –An International Pers-pective- Proceedings of and International Conference, W.Block and M.Walker (eds.), Vancouver: The Fraser Institute.
  • Buchanan, J. M. 1979. “Constitutional Constraints on Governmental Taxing Power”, ORDO vol 30, Stuttgart.
  • Buchanan, J. M. 1984. “Constitutional Restrictions on the Power of Government”, in: The Theory of Public Choice II, (Ed. By J.M.Buchanan and Robert D. Tollison), Ann Arbor: The University of Michigan Press.
  • Buchanan, J. M. 1977. “Tax Reform in Constitutional Perspective”, in: Law and Eco-nomics –Reprrint From A Symposium in Sweeden, Edited by Göran Skogh, Lund: Jurisdiska Föreningen i Lund.
  • Buchanan, J. M. and G. Brennan. 1979. “The Logic of Limits”, National Tax Journal, vol 32, No 2, June. Pp. 11-22.
  • DeLorme Jr, C. D. & S. Isom & D. R. Kamerschen, 2005. “Rent Seeking And Taxation in the Ancient Roman Empire”, Applied Economics, 37:6, 705-711.
  • Erdemir, H. P. 2010. “Hellen ve Roma Toplumlarında Tuvalet ve Temizlik”. Kültür Tarihimizde Hamam, ed. Emine Gürsoy Naskali ve Hilal Oytun Altun, Acta Turcica, Yıl II, sayı 2, 2010, 103-122.
  • Flatscher, E. 2019. Pecunia (Non) Olet – Latrine Archaeology: The Dirty Side Of Wealth, https://blog.nationalmuseum.ch/en/2019/06/pecunia-non-olet-latrine-archaeology-the-dirty-side-of-wealth/
  • Günther, S. 2018. “Taxation in the Greco-Roman World: The Roman Principate”. Oxford Handbooks Online. Oxford University Press. https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199935390.001.0001/oxfordhb-9780199935390-e-38?rskey=RVJJ5o&result=1
  • Handwerk, B. 2016. “Feeling Overtaxed? The Romans Would Tax Your Urine”. National Geographic News. https://www.nationalgeographic.com/news/2016/04/160414-history-bad-taxes-tax-day/
  • Hill, B. 2015. “Money Does Not Stink: The Urine Tax of Ancient Rome”, Ancient Origins, https://www.ancient-origins.net/history-ancient-traditions/money-does-not-stink-urine-tax-ancient-rome-003408 Türkçe çevirisi için bkz. Para Kokmaz: Antik Roma’da İdrar Vergisi. (Çev. Emircan Saç), https://gorgondergisi.com/para-kokmaz-antik-romada-idrar-vergisi/
  • Hill, J. R. 2006. “Masters of Mictrition: The Fullers of Ancient Rome”. Journal of Urology. 175(45): 309.
  • Hopkins, K. 1980. “Taxes and Trade in the Roman Empire (200 B.C.-A.D. 400).” The Journal of Roman Studies, 70, 101–125. https://doi.org/10.2307/299558
  • Jones, A.H.M. & H. Martin,1974. “Taxation in Antiquity”, in: A. H. M. Jones, The Roman Economy: Studies in Ancient Economic and Administrative History, Edited by P. A. Brunt. Oxford: Blackwell.
  • Jones, A.H.M. 1959. “Over-Taxation and the Decline of the Roman Empire”. Antiquity, 33(129), 39-43.
  • Kroon, C. 1996. The Golden Fountain; the Complete Guide to Urine Therapy. New Delhi, India: B. Jain Publishers.
  • MacMullen, R. 1987. “Tax-Pressure in the Roman Empire”. Latomus, 46(4), 737–754. http://www.jstor.org/stable/41534652
  • Nair R. and S. Sriprasad. 2010. “Pecunıa Non Olet!' Money That Does Not Smell And The Bırth Of Publıc Lavatorıes”, The Journal of Urology 183(4)
  • Palmer, R. E. A. 1980. Customs on Market Goods Imported into the City of Rome. Memoirs of the American Academy in Rome, 36, 217–233. https://doi.org/10.2307/4238706
  • Pikulska-Radomska, A. 2012. On Some Fiscal Decisions of Caligula and Vespasian. Studia Ceranea 2. 53-60.
  • Sarıtaş, D. Ö. 2012. Cumhuriyet Dönemi Roma Vergi Sistemi. İstanbul: On İki Levha Yayıncılık.
  • Silver, C. 2019. ‘Pecunia Non Olet’: How A Roman Emperor Revived The Government With A Urine Tax” https://allthatsinteresting.com/pecunia-non-olet
  • Tranquillus, Gaius Suetonius. The Lives Of The Twelve Caesars, The Project Gutenberg EBook of The Lives Of The Twelve Caesars, https://www.gutenberg.org/files/6400/6400-h/6400-h.htm
  • Thomas, C. 1995. Çişteki Mucize. (Çev. L. Çalışkan). İstanbul: Gamma Medya Ajansı-Doğan Yayın Holding A.Ş.
  • Udoh, F. E. 2005. To Caesar What is Caesar’s: Tribute, Taxes, and Imperial Administration in Early Roman Palestine (63 B. C. E. - 70 C. E.). Providence. Rhode Island: Brown University
  • Witty, M. 2016, “Ancient Roman Urine Chemistry”. Acta Archaeologica, 87: 179-191.
There are 34 citations in total.

Details

Primary Language Turkish
Subjects Econometrics (Other)
Journal Section Research Article
Authors

Coşkun Can Aktan 0000-0003-4294-2314

Early Pub Date July 9, 2023
Publication Date July 31, 2023
Published in Issue Year 2023 Volume: 15 Issue: 1

Cite

APA Aktan, C. C. (2023). ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!). Ekonomi Bilimleri Dergisi, 15(1), 89-102. https://doi.org/10.55827/ebd.1310411
AMA Aktan CC. ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!). Ekonomi Bilimleri Dergisi. July 2023;15(1):89-102. doi:10.55827/ebd.1310411
Chicago Aktan, Coşkun Can. “ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!)”. Ekonomi Bilimleri Dergisi 15, no. 1 (July 2023): 89-102. https://doi.org/10.55827/ebd.1310411.
EndNote Aktan CC (July 1, 2023) ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!). Ekonomi Bilimleri Dergisi 15 1 89–102.
IEEE C. C. Aktan, “ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!)”, Ekonomi Bilimleri Dergisi, vol. 15, no. 1, pp. 89–102, 2023, doi: 10.55827/ebd.1310411.
ISNAD Aktan, Coşkun Can. “ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!)”. Ekonomi Bilimleri Dergisi 15/1 (July 2023), 89-102. https://doi.org/10.55827/ebd.1310411.
JAMA Aktan CC. ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!). Ekonomi Bilimleri Dergisi. 2023;15:89–102.
MLA Aktan, Coşkun Can. “ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!)”. Ekonomi Bilimleri Dergisi, vol. 15, no. 1, 2023, pp. 89-102, doi:10.55827/ebd.1310411.
Vancouver Aktan CC. ROMA İMPARATORLUĞU’NDA İDRAR VERGİSİ UYGULAMASI Pecunia Non Olet (Paranın Kokusu Olmaz!). Ekonomi Bilimleri Dergisi. 2023;15(1):89-102.
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