Gelir Dağılımı Adaleti Sağlama Aracı Olarak Verginin Türk-İslam Literatüründeki Yeri
Yükleniyor...
Tarih
2023 Ekim
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Selçuk Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Amaç – Makro planda toplumun tüm kesimlerini kalkındırma ve gelirin ikincil dağılımını
sağlama aracı olarak vergi sistemi, tarihin her döneminde önemli bir yöntem olarak kabul
görmüştür. Bu çalışmada Türk-İslam literatüründe verginin yeri, kaleme alındığı dönemlerden
günümüze etkisini yitirmeyen Siyasetnameler ve Mukaddime gibi kadim eserlerin ışığında
incelenmeye çalışılmıştır.
Yöntem – Çalışmada, mevcut literatür incelenmiş, bahsi geçen eserlerin ilgili içerikleri analiz
edilerek yorumlanmıştır.
Bulgular– İncelenen eserlerde; kendi menfaatinin ödediği vergiden daha az olduğunu tespit
ettiği durumlarda, halkın üretmekten vazgeçeceği, dolayısıyla vergi gelirlerinin azalacağı,
toplumsal refahın kötüye gideceği ve nihayetinde devletin zayıflayacağı çıkarımının eserlerin
kaleme alındığı farklı tarihlerde aynıyla yapıldığı tespit edilmiştir.
Sonuç – Türk-İslam tarihinin önemli eserlerinde, devlet gelirlerinin önemli bir kalemi olan
verginin, adil bir şekilde halka geri döndürüldüğünde toplumsal kalkınma ve sosyal barışın
sürdürülebilmesinde kilit rolünün dile getirildiği saptanmıştır.
Purpose – The tax system, as a means of developing all segments of society in the macro plan and ensuring the secondary distribution of income, has been accepted as an important method in every period of history. In this study, the place of taxes in Turkish-Islamic literature has been tried to be examined in the light of ancient works such as Siyasatnamas and Muqaddimah, which have not lost their influence since the times they were written. Methodology – In the study, literature was reviewed, the relevant contents of the mentioned works were analyzed and interpreted. Findings – In the analyzed works, it was found that the same conclusion was reached at different dates when the works were written, that the public would stop producing in cases where they determined that their own benefit was less than the tax they paid, thus tax revenues would decrease, social welfare would worsen and ultimately the state would weaken. Conclusion- In important works of Turkish-Islamic history, it has been determined that tax, which is an important item of state revenues, plays a key role in sustaining social development and social peace when it is returned to the people in a fair manner.
Purpose – The tax system, as a means of developing all segments of society in the macro plan and ensuring the secondary distribution of income, has been accepted as an important method in every period of history. In this study, the place of taxes in Turkish-Islamic literature has been tried to be examined in the light of ancient works such as Siyasatnamas and Muqaddimah, which have not lost their influence since the times they were written. Methodology – In the study, literature was reviewed, the relevant contents of the mentioned works were analyzed and interpreted. Findings – In the analyzed works, it was found that the same conclusion was reached at different dates when the works were written, that the public would stop producing in cases where they determined that their own benefit was less than the tax they paid, thus tax revenues would decrease, social welfare would worsen and ultimately the state would weaken. Conclusion- In important works of Turkish-Islamic history, it has been determined that tax, which is an important item of state revenues, plays a key role in sustaining social development and social peace when it is returned to the people in a fair manner.
Açıklama
Anahtar Kelimeler
Vergi, Gelirin Yeniden Dağılımı, Siyasetname, Mukaddime, Tax, Income redistribution, Muqaddimah, Siyasetname
Kaynak
Sosyal Ekonomik Araştırmalar Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
23
Sayı
2
Künye
Başaran, N., (2023). Gelir Dağılımı Adaleti Sağlama Aracı Olarak Verginin Türk-İslam Literatüründeki Yeri. Sosyal Ekonomik Araştırmalar Dergisi, 23(2), 83-92.
DOI: 10.30976/susead.1266722
