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VERGİLEMEDE FAYDA İLKESİNE İLİŞKİN GELENEKSEL VE MODERN YORUMLARIN KARŞILAŞTIRMALI ANALİZİ

Yıl 2017, Cilt: 6 Sayı: 11, 1 - 16, 15.07.2017

Öz

Kamu maliyesi teorisindeki en önemli tartışmalardan biri vergilerin finansmanına kimlerin hangi ölçülerde
katlanacağıdır. Bu sorunun çözümüne ilişkin olarak ödeme gücü ve fayda ilkesi olmak üzere birbirine alternatif
iki vergileme ilkesi bulunmaktadır. Vergilemede fayda ilkesine ilişkin literatür genel olarak geleneksel ve
modern olmak üzere ikili bir ayrıma tabi tutulmaktadır. Kamu maliyesi literatüründe vergilemede fayda ilkesi
ilk dönemlerde fayda kavramı temel alınarak ifade edilmişse de sonraki dönemde bütçenin harcama kısmını
tamamen kapsayacak şekilde genişleme göstermiştir. Bu bağlamda, fayda ilkesinin sadece adil vergilemeyi
değil, adil bütçeleme kuralını da ön planda tuttuğu ortaya konulmaktadır. Buna göre, geleneksel fayda ilkesi
adalet amacına yönelik bir kriter olarak değerlendirilmekte; buna karşın modern fayda ilkesinin ise, ekonomik
etkinliğin sağlanmasında daha başarılı olduğu kabul edilmektedir. 

Kaynakça

  • AKALIN, Güneri : Kamu Ekonomisi, Akçağ Yayınları, Ankara, 2000.
  • AKALIN, Güneri : Türkiye’de Piyasa Ekonomisine Geçiş Süreci ve Ekonomik Kriz, TİSK, 2001.
  • AKDOĞAN, Abdurrahman : Kamu Maliyesi, 5. Baskı, Gazi Büro Kitabevi, Ankara 1996.
  • ARRONSON, J. Richard : Public Finance, New York: McGraw-Hill, 1995.
  • ARSAN, H. Üren : Vergi Yükü Üzerine Bir İnceleme, AÜ Siyasal Bilgiler Fakültesi Yayını, No:264, 1975.
  • BACKHAUS, Jürgen G. ve RICHARD, E. Wagner : “Continental Public Finance: Mapping and Recovering a Tradition”, Journal of Public Finance and Public Choice, Annual Supplement 37, 2005, pp.314-332.
  • BACKHAUS, Jürgen G. : “Old and New Public Finance? A Plea for the Tried and True”, Public Finance Review, Vol: 30, Number:6, November 2002, pp.612-645.
  • BASTABLE, Charles : Public Finance, Third Edition, London Macmillian And Co., Limited, 1917.
  • BUCHANAN, James M. : The Collected Works of James M. Buchanan, Vol:4, “Public Finance in Democratic Process: Fiscal Institutions and Individual Choice”, Libety Fund, Indianapolicy, 1999.
  • BUCHANAN, James M. : “The Economics of Earmarked Taxes” (Çev: Metin Meriç), içinde Kamu Tercihi ve Anayasal İktisat, Editörler: Aytaç Eker ve Coşkun Can Aktan, İzmir 1991, ss.207-230.
  • BUCHANAN, James M. : “The Pure Theory of Government Finance: A Suggested Approach”, Journal of Political Economy, Vol:57, No:6, December 1949, ss.496-505.
  • BUCHANAN, James M. : “Wicksell on Fiscal Reform: Comment”, The American Economic Reiew, Vol: 42, No: 4, September 1952, ss.599-602.
  • BULUTOĞLU, Kenan : Kamu Ekonomisine Giriş, Filiz Kitabevi, İstanbul 1988.
  • COOPER, Graeme S. : “The Benefit Theory of Taxation”, 11 Australian Tax Forum, 1994, pp.397-493.
  • DEVRİM, Fevzi : Kamu Maliyesine Giriş, Anadolu Matbaası, İzmir, 1996.
  • DODGE, Joseph M. : Theories of Tax Justice: Ruminations on the Benefit, Partnership, and Ability to Pay Principles, Florida State University College of Law, Public Law and Legal Theory Working Paper No: 150, 2005.
  • DUE, John F. : Maliye - Bir İktisadi Analiz, (Çevirenler: Sevim Görgün ve İzzettin Önder), 3. Baskı, Fakülteler Matbaası, İstanbul, 1967.
  • DUFF, David G. : “Benefit Taxes and User Fees in Theory and Practice”, University of Toronto Law Journal, Vol:54, Number:4, 2004, pp.391-447.
  • ECKSTEIN, Otto : Public Finance, Foundations of Modern Economics Series, Prentice-Hall, Inc., Englewood Cliffs, New Jersey, 1964.
  • EDİZDOĞAN, Nihat : Kamu Maliyesi II (Kamu Gelirleri ve Vergi Teorisi), 4. Baskı, Ekin Kitabevi, Bursa 1998.
  • EKER, Aytaç ve TÜĞEN, Kamil : Kamu Maliyesine Giriş, Takav Matbaası, İzmir 1994.
  • ERDEM, Metin; ŞENYÜZ, Doğan; TATLIOĞLU, İsmail : Kamu Maliyesi, 3.Baskı, Ekin Kitabevi, Bursa, 2003.
  • FAUSTO, Domenicantonio : “The Italian Approach to the Theory of Public Goods”, Euro J. History of Economic Thought, 13:1, March 2006, pp.69-98.
  • FOSSATI, Amedeo : “de Viti de Marco & The Italian Tradition in Public Finance”, Universita di Genova Working Paper, No: 14, Settembre 2004.
  • GENSCHEL, Philipp : “Globalization and the Transformation of the Tax State”, European Review,March 2005, Vol: 13, Supp. No: 1, pp.53-71.
  • HANSJÜRGENS, Bernd : “The Influence of Knut Wicksell on Richard Musgrave and James Buchanan”, Public Choice, Vol:103, 2000, pp.95-116.
  • HINES, James R. : “What is Benefit Taxation?”, Journal of Public Economics, Vol: 75, Issue:3, March 2000, pp.483-492.
  • JEZE, Gaston : Maliye İlmi, Yeni Matbaa, Ankara 1957(Çev:Mehmet Ertuğruloğlu).
  • KAYAALP, Orhan : The National Element in the Development of Fiscal Theory, Palgrave Macmillan, 2004.
  • LINDAHL, Erik : “Just Taxation – A Positive Solution”, Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.168-176.
  • MASLOVE, Allan M. : Fairness in Taxation (Exploring the Principles), University of Toronto Pres, Toronto, 1993. (Ed.).
  • MAZZOLA, Ugo : “The Formation of the Prices of Public Goods”, in: Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.37-47.
  • MEDEMA, Steven G. : “Marginalizing” Government: From la scienza dele finanze to Wicksell”, History of Political Economy, Vol:37, No:1, 2005, pp.1-25.
  • MILL, John Stuart : Principles of Political Economy with some of their Applications to Social Philosophy, Seventh Edition London: Longmans, Green and Co., ed. William J. Ashley, 1909.
  • MOSCA, Manuela : “Emil Sax and Italy: Three Questions of Priority”, University of Lecce Economics Working Paper, No: 85/42, May 2006, pp.1-21.
  • MUSGRAVE, Richard A. ve MUSGRAVE, Peggy B. : Kamu Maliyesinde Seçme Yazılar, (Çevirenler: Ömer Faruk Batırel ve Adnan Tezel), İstanbul Üniversitesi İTİA Yayın No: 68, Ze Matbaası, İstanbul, 1976.
  • MUSGRAVE, Richard A. : Kamu Maliyesi Teorisi, (Çevirenler: Orhan Şener ve Yaşar Methibay), McGraw-Hill Koghkusah Ltd., 2004.
  • MUSGRAVE, Richard A. : “Progressive Taxation, Equity and Tax Design”, in Tax Progressivity and Income Inequality, Edited by Joel B. Slemrod, Cambridge: Cambridge University Press, 1996, pp.341-356.
  • NECK, R. : “Emil Sax’s Contribution to Public Economics”, Journal of Economic Studies, Vol:16, No:2, 1989, pp.23-46.
  • NEUMARK, Fritz : Vergi Politikası, (Çev: İclal CANKOREL), Filiz Kitabevi, İstanbul, 1975.
  • ÖZER, İlhan : Türk Vergi Sisteminin Geliştirilmesi, Maliye Tetkik Kurulu Yayınları, Ankara, 1972.
  • PANTALEONI, Maffeo : “Contribution to the Theory of the Distribution of Public Expenditure”, in: Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.16-27.
  • PEHLİVAN, Osman : Kamu Maliyesi, Derya Kitabevi, Trabzon, 2006.
  • PELİN, Fazıl : Finans İlmi ve Finansal Kanunlar, Birinci Kitap, İkinci Bası, Güven Basımevi, İstanbul, 1942.
  • PICKHARDT, Michael : “Some Remarks on Self-interest, the Historical Schools and the Evolution of the Theory of Public Goods”, Journal of Economic Studies, Vol. 32, No. 3, 2005, pp. 275-293.
  • SAX, Emil : “The Valuation Theory of Taxation”, in Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.177-189.
  • SELIGMAN, Edwin R.A. : Progressive Taxation in Theory and Practice, American Economic Assciation, Vol:IX, No:1&2, January and March, 1894.
  • SIMONS, Henry C. : Personal Income Taxation The Definition of Income As a Problem of Fiscal Policy, The University of Chicago Pres, Chicago, Illinois, 1938.
  • SONSUZOĞLU, Elif : Ödeme Gücüne Göre Vergileme İlkesi, Doktora Tezi, İstanbul Üniversitesi, Sosyal Bilimler Enstitüsü, Mali Hukuk Anabilim Dalı, İstanbul, 1997.
  • STIGLITZ, Joseph E. : Kamu Kesimi Ekonomisi, İkinci Baskı, İstanbul, 1994 (Çev: Ömer Faruk Batırel).
  • ŞENER, Orhan : Kamu Ekonomisi, 8. Baskı, Beta BasımYayım Dağıtım, İstanbul 2006.
  • TURHAN, Salih : Vergi Teorisi, İstanbul Üniversitesi İktisat Fakültesi, İstanbul, 1982.
  • ULUATAM, Özhan : Kamu Maliyesi, Teori Yayınları, Ankara 1988.
  • WICKSELL, Knut : “A New Principle of Just Taxation”, Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.72-118.
  • ZEE, Howell H. : “Taxation and Efficiency”, in Tax Policy Handbook, Edited By: Parthasarathi Shome, Tax Policy Division, Fiscal Affairs Departmant, IMF, Washington D.C., 1995.

COMPARATIVE ANALYSIS OF TRADITIONAL AND MODERN INTERPRETATIONS ON THE BENEFIT PRINCIPLE IN TAXATION

Yıl 2017, Cilt: 6 Sayı: 11, 1 - 16, 15.07.2017

Öz

One of the most important debates in the theory of public finance is who will pay for the financing of taxes.
Regarding the solution of this problem, there are two taxation alternatives: ability to pay and benefit principle.
As for the benefit principle in taxation, the literature is subject to a dual separation, traditional and modern. In
the public finance literature, the benefit principle of taxation has been expressed in the early periods based on
benefit concept, but it has expanded to include the expenditure portion of the budget in the following period.
In this context, it is revealed that the benefit principle prioritises not only fair taxation but also fair budgeting
rule as well. Accordingly, the traditional benefit principle is considered as a criterion for justice, whereas the
modern benefit principle is considered to be more successful in achieving economic efficiency. 

Kaynakça

  • AKALIN, Güneri : Kamu Ekonomisi, Akçağ Yayınları, Ankara, 2000.
  • AKALIN, Güneri : Türkiye’de Piyasa Ekonomisine Geçiş Süreci ve Ekonomik Kriz, TİSK, 2001.
  • AKDOĞAN, Abdurrahman : Kamu Maliyesi, 5. Baskı, Gazi Büro Kitabevi, Ankara 1996.
  • ARRONSON, J. Richard : Public Finance, New York: McGraw-Hill, 1995.
  • ARSAN, H. Üren : Vergi Yükü Üzerine Bir İnceleme, AÜ Siyasal Bilgiler Fakültesi Yayını, No:264, 1975.
  • BACKHAUS, Jürgen G. ve RICHARD, E. Wagner : “Continental Public Finance: Mapping and Recovering a Tradition”, Journal of Public Finance and Public Choice, Annual Supplement 37, 2005, pp.314-332.
  • BACKHAUS, Jürgen G. : “Old and New Public Finance? A Plea for the Tried and True”, Public Finance Review, Vol: 30, Number:6, November 2002, pp.612-645.
  • BASTABLE, Charles : Public Finance, Third Edition, London Macmillian And Co., Limited, 1917.
  • BUCHANAN, James M. : The Collected Works of James M. Buchanan, Vol:4, “Public Finance in Democratic Process: Fiscal Institutions and Individual Choice”, Libety Fund, Indianapolicy, 1999.
  • BUCHANAN, James M. : “The Economics of Earmarked Taxes” (Çev: Metin Meriç), içinde Kamu Tercihi ve Anayasal İktisat, Editörler: Aytaç Eker ve Coşkun Can Aktan, İzmir 1991, ss.207-230.
  • BUCHANAN, James M. : “The Pure Theory of Government Finance: A Suggested Approach”, Journal of Political Economy, Vol:57, No:6, December 1949, ss.496-505.
  • BUCHANAN, James M. : “Wicksell on Fiscal Reform: Comment”, The American Economic Reiew, Vol: 42, No: 4, September 1952, ss.599-602.
  • BULUTOĞLU, Kenan : Kamu Ekonomisine Giriş, Filiz Kitabevi, İstanbul 1988.
  • COOPER, Graeme S. : “The Benefit Theory of Taxation”, 11 Australian Tax Forum, 1994, pp.397-493.
  • DEVRİM, Fevzi : Kamu Maliyesine Giriş, Anadolu Matbaası, İzmir, 1996.
  • DODGE, Joseph M. : Theories of Tax Justice: Ruminations on the Benefit, Partnership, and Ability to Pay Principles, Florida State University College of Law, Public Law and Legal Theory Working Paper No: 150, 2005.
  • DUE, John F. : Maliye - Bir İktisadi Analiz, (Çevirenler: Sevim Görgün ve İzzettin Önder), 3. Baskı, Fakülteler Matbaası, İstanbul, 1967.
  • DUFF, David G. : “Benefit Taxes and User Fees in Theory and Practice”, University of Toronto Law Journal, Vol:54, Number:4, 2004, pp.391-447.
  • ECKSTEIN, Otto : Public Finance, Foundations of Modern Economics Series, Prentice-Hall, Inc., Englewood Cliffs, New Jersey, 1964.
  • EDİZDOĞAN, Nihat : Kamu Maliyesi II (Kamu Gelirleri ve Vergi Teorisi), 4. Baskı, Ekin Kitabevi, Bursa 1998.
  • EKER, Aytaç ve TÜĞEN, Kamil : Kamu Maliyesine Giriş, Takav Matbaası, İzmir 1994.
  • ERDEM, Metin; ŞENYÜZ, Doğan; TATLIOĞLU, İsmail : Kamu Maliyesi, 3.Baskı, Ekin Kitabevi, Bursa, 2003.
  • FAUSTO, Domenicantonio : “The Italian Approach to the Theory of Public Goods”, Euro J. History of Economic Thought, 13:1, March 2006, pp.69-98.
  • FOSSATI, Amedeo : “de Viti de Marco & The Italian Tradition in Public Finance”, Universita di Genova Working Paper, No: 14, Settembre 2004.
  • GENSCHEL, Philipp : “Globalization and the Transformation of the Tax State”, European Review,March 2005, Vol: 13, Supp. No: 1, pp.53-71.
  • HANSJÜRGENS, Bernd : “The Influence of Knut Wicksell on Richard Musgrave and James Buchanan”, Public Choice, Vol:103, 2000, pp.95-116.
  • HINES, James R. : “What is Benefit Taxation?”, Journal of Public Economics, Vol: 75, Issue:3, March 2000, pp.483-492.
  • JEZE, Gaston : Maliye İlmi, Yeni Matbaa, Ankara 1957(Çev:Mehmet Ertuğruloğlu).
  • KAYAALP, Orhan : The National Element in the Development of Fiscal Theory, Palgrave Macmillan, 2004.
  • LINDAHL, Erik : “Just Taxation – A Positive Solution”, Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.168-176.
  • MASLOVE, Allan M. : Fairness in Taxation (Exploring the Principles), University of Toronto Pres, Toronto, 1993. (Ed.).
  • MAZZOLA, Ugo : “The Formation of the Prices of Public Goods”, in: Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.37-47.
  • MEDEMA, Steven G. : “Marginalizing” Government: From la scienza dele finanze to Wicksell”, History of Political Economy, Vol:37, No:1, 2005, pp.1-25.
  • MILL, John Stuart : Principles of Political Economy with some of their Applications to Social Philosophy, Seventh Edition London: Longmans, Green and Co., ed. William J. Ashley, 1909.
  • MOSCA, Manuela : “Emil Sax and Italy: Three Questions of Priority”, University of Lecce Economics Working Paper, No: 85/42, May 2006, pp.1-21.
  • MUSGRAVE, Richard A. ve MUSGRAVE, Peggy B. : Kamu Maliyesinde Seçme Yazılar, (Çevirenler: Ömer Faruk Batırel ve Adnan Tezel), İstanbul Üniversitesi İTİA Yayın No: 68, Ze Matbaası, İstanbul, 1976.
  • MUSGRAVE, Richard A. : Kamu Maliyesi Teorisi, (Çevirenler: Orhan Şener ve Yaşar Methibay), McGraw-Hill Koghkusah Ltd., 2004.
  • MUSGRAVE, Richard A. : “Progressive Taxation, Equity and Tax Design”, in Tax Progressivity and Income Inequality, Edited by Joel B. Slemrod, Cambridge: Cambridge University Press, 1996, pp.341-356.
  • NECK, R. : “Emil Sax’s Contribution to Public Economics”, Journal of Economic Studies, Vol:16, No:2, 1989, pp.23-46.
  • NEUMARK, Fritz : Vergi Politikası, (Çev: İclal CANKOREL), Filiz Kitabevi, İstanbul, 1975.
  • ÖZER, İlhan : Türk Vergi Sisteminin Geliştirilmesi, Maliye Tetkik Kurulu Yayınları, Ankara, 1972.
  • PANTALEONI, Maffeo : “Contribution to the Theory of the Distribution of Public Expenditure”, in: Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.16-27.
  • PEHLİVAN, Osman : Kamu Maliyesi, Derya Kitabevi, Trabzon, 2006.
  • PELİN, Fazıl : Finans İlmi ve Finansal Kanunlar, Birinci Kitap, İkinci Bası, Güven Basımevi, İstanbul, 1942.
  • PICKHARDT, Michael : “Some Remarks on Self-interest, the Historical Schools and the Evolution of the Theory of Public Goods”, Journal of Economic Studies, Vol. 32, No. 3, 2005, pp. 275-293.
  • SAX, Emil : “The Valuation Theory of Taxation”, in Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.177-189.
  • SELIGMAN, Edwin R.A. : Progressive Taxation in Theory and Practice, American Economic Assciation, Vol:IX, No:1&2, January and March, 1894.
  • SIMONS, Henry C. : Personal Income Taxation The Definition of Income As a Problem of Fiscal Policy, The University of Chicago Pres, Chicago, Illinois, 1938.
  • SONSUZOĞLU, Elif : Ödeme Gücüne Göre Vergileme İlkesi, Doktora Tezi, İstanbul Üniversitesi, Sosyal Bilimler Enstitüsü, Mali Hukuk Anabilim Dalı, İstanbul, 1997.
  • STIGLITZ, Joseph E. : Kamu Kesimi Ekonomisi, İkinci Baskı, İstanbul, 1994 (Çev: Ömer Faruk Batırel).
  • ŞENER, Orhan : Kamu Ekonomisi, 8. Baskı, Beta BasımYayım Dağıtım, İstanbul 2006.
  • TURHAN, Salih : Vergi Teorisi, İstanbul Üniversitesi İktisat Fakültesi, İstanbul, 1982.
  • ULUATAM, Özhan : Kamu Maliyesi, Teori Yayınları, Ankara 1988.
  • WICKSELL, Knut : “A New Principle of Just Taxation”, Classics in the Theory of Public Finance, Eds: R.A. Musgrave and A.T. Peacock, Macmillan Press Ltd, 1958, pp.72-118.
  • ZEE, Howell H. : “Taxation and Efficiency”, in Tax Policy Handbook, Edited By: Parthasarathi Shome, Tax Policy Division, Fiscal Affairs Departmant, IMF, Washington D.C., 1995.
Toplam 55 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Suat Hayri Şentürk

Yayımlanma Tarihi 15 Temmuz 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 6 Sayı: 11

Kaynak Göster

APA Şentürk, S. H. (2017). VERGİLEMEDE FAYDA İLKESİNE İLİŞKİN GELENEKSEL VE MODERN YORUMLARIN KARŞILAŞTIRMALI ANALİZİ. Global Journal of Economics and Business Studies, 6(11), 1-16.