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KÜLTÜR VE KALKINMA: VERGİ KÜLTÜRÜ ÖRNEĞİ

CULTURE AND DEVELOPMENT: THE CASE OF TAX CULTURE

Journal Name:

  • Ege Akademik Bakış Dergisi

Publication Year:

  • 2009

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
The topic of tax culture at the intersection of the disciplines economics,sociology and history. A country spesific tax culture can be understood as the entirety of all relevant formal and informal institutions connected with the national tax system and its practical execution, including the dependencies and ties caused by their ongoing interaction. This search especially looking for, the relationship between the concept of culture,- tax culture- and economic development.The topic of national tax culture to be a very fashionable topic of economics and public finance(particularly the theory of taxation). This paper given an analysis about tax culture developments and spesific country results.
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Abstract (Original Language): 
Küreselleşme süreci ve farklı kültür çarpışmalarının yoğun biçimde yaşandığı, özellikle de ekonomik bütünleşmelerin gündemde olduğu günümüzde vergi kültürü, ekonomi ve kamu maliyesi açısından oldukça popüler ve önemli bir konudur. Aslında vergi kültürü doğrudan ekonomi ve kamu maliyesini ilgilendirse de vergi kültürü konusu iktisat, sosyoloji ve tarih olmak üzere diğer bilim dallarının kesişimin de yer almaktadır. Vergi kültürü hakkında çalışan iktisatçı gruplar kendi içinde bir takım farklılıklara ayrılmaktadır. Bu görüşlerden ön önemlileri klasik görüş ve dönüşüm iktisatçılarının savunduğu modern görüştür. Mükellef ve idarenin başrolde oynadığı vergi oyunu içerisinde çevresel aktörler ve mevzuata ilişkin düzenlemeler vergi oyununun kurallarını ortaya koymaktadır. Bu oyunun aktörleri ise, siyasetçiler, vergi mükellefleri, vergi memurları, uzmanlar ve mali müşavirler ile bu konuda çalışan akademisyenlerdir. Bu oyun sürecinde söz konusu aktörler arasında arasındaki etkileşim ve bu etkileşimin yönü sosyal bağımlılık ya da bir bağa dönüşmekte ve vergi oyunu mevzuat sınırlaması altında bir kültür olgusuna dönüşmektedir. Bu çalışma söz konusu kültür olgusundan hareketle vergi kültürü literatürüne ve spesifik ülke örnekleri üzerine yoğunlaşarak, vergi ve kültür ilişkisini belirgin kılmaya çabalamaktadır.
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  • 2
851-865
  • Turkish

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