Osmanlı Devleti’nin son döneminde yol vergisi (1866-1921)
Yükleniyor...
Dosyalar
Tarih
2011
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Selçuk Üniversitesi Türkiyat Araştırmaları Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Tarih boyunca muhtelif devletler tarafından, kamu görevlerini yerine getirmek için, vatandaşlardan çeşitli isimler altında vergi toplanmıştır. Vatandaşlardan vergi toplama işi, tarihi Türk Devletleri’nde de görülmektedir. Osmanlı Devleti’nde de halktan iki çeşit vergi alınmakta idi. Bunlardan biri kaynağını İslam Dini’nden alan şer’i vergi, diğeri de örfi vergidir. Ancak Tanzimat’ın ilan edilmesinden sonra, Türk mali sisteminde reform çalışmaları başlamış ve buna bağlı olarak da vergi çeşitliliği artmıştır. Bu dönemde kabul edilen vergilerden birisi de yol vergisidir. Osmanlı Devleti’nin son yıllarında kabul edilen yol vergisi, Cumhuriyet Dönemi’nde de varlığını sürdürmüştür. Yol vergisi, vergi mükellefleri tarafından bedenen veya nakden yerine getirilen bir yükümlülüktür. Yol vergisi, vatandaşların gelir düzeyine bakılmaksızın, her vatandaştan eşit miktarda alınmıştır. Yol vergisinin bu özelliği, verginin tahsil edilmesinde önemli problemlerin ortaya çıkmasına yol açmıştır. Bunun için bazı yıllarda tahakkuk eden yol vergisi miktarı ile tahsil edilen yol vergisi miktarı arasında önemli farklar meydana gelmiştir. Ayrıca yol vergisi mükellefleri bazı zamanlarda bu vergiyi ödememek için muhtelif sebepler ileriye sürmüşlerdir. 1910’lu yıllarda yol vergisi gelirlerinin belediyelere bırakılması da gündeme gelmiştir. Bunun yanında Osmanlı Dönemi’nde yol vergisi yerli vatandaşlardan alındığı gibi, Osmanlı memleketinde belli bir süre ikamet eden yabancı devlet vatandaşlarından da tahsil edilmiştir. Ayrıca bu uygulamaya Cumhuriyet Dönemi’nde de devam edilmiştir.
During history, variously taxes have been collected for fulfilling public duties by several governments. Collecting taxes from citizens have been seen in Turkish States too. Two kinds of taxes have been taken from Ottoman public. Religious tax takes its source from Islamic religion and the other is civil tax. However, after proclamation of Administrative Reforms, reforms have been started in Turkish financial system and depending on this, tax variety have been increased. One of the taxes accepted in that perion was Road Tax. Road tax that have been accepted during last years of Ottoman State survived during Republic Period. Road tax has been a personal and cash obligation fulfilled by tax-payer. Road tax have been collected equally from each citizen regardless of their income level. This characteristic of road tax have been caused serious problems while collection. Therefor serious difference have been occured between accrued tax and collected tax amounts. Furthermore, road tax-payers have been asserted several reasons not to pay that tax at various times. During 1910, leaving incomes of road taxes to municipalities have been come to mind. Furthermore, road taxes have been collected both from native citizens and foreigner citizens that stays for a while during Ottoman period. Besides, this continued at Republic Period too.
During history, variously taxes have been collected for fulfilling public duties by several governments. Collecting taxes from citizens have been seen in Turkish States too. Two kinds of taxes have been taken from Ottoman public. Religious tax takes its source from Islamic religion and the other is civil tax. However, after proclamation of Administrative Reforms, reforms have been started in Turkish financial system and depending on this, tax variety have been increased. One of the taxes accepted in that perion was Road Tax. Road tax that have been accepted during last years of Ottoman State survived during Republic Period. Road tax has been a personal and cash obligation fulfilled by tax-payer. Road tax have been collected equally from each citizen regardless of their income level. This characteristic of road tax have been caused serious problems while collection. Therefor serious difference have been occured between accrued tax and collected tax amounts. Furthermore, road tax-payers have been asserted several reasons not to pay that tax at various times. During 1910, leaving incomes of road taxes to municipalities have been come to mind. Furthermore, road taxes have been collected both from native citizens and foreigner citizens that stays for a while during Ottoman period. Besides, this continued at Republic Period too.
Açıklama
Url: http://sutad.selcuk.edu.tr/sutad/article/view/537
Anahtar Kelimeler
Osmanlı Devleti, Cumhuriyet Dönemi, Yol vergisi, Mükellef, Bedeni yükümlülük, Nakdi yükümlülük, Ottoman State, Republic Period, Road tax, Tax-payer, Personal obligation, Cash obligation
Kaynak
Selçuk Üniversitesi Türkiyat Araştırmaları Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Gönüllü, A. R. (2011). Osmanlı Devleti’nin son döneminde yol vergisi (1866-1921). Selçuk Üniversitesi Türkiyat Araştırmaları Dergisi, (30), 289-333.
