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Kultur ve Kalkinma: Vergi Kulturu Ornegi

  • Abdulkadir Isik

    ()

    (Pamukkale Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Maliye Bolumu)

Kuresellesme sureci ve farkli kultur carpismalarinin yogun bicimde yasandigi, ozellikle de ekonomik butunlesmelerin gundemde oldugu gunumuzde vergi kulturu, ekonomi ve kamu maliyesi acisindan oldukca populer ve onemli bir konudur. Aslinda vergi kulturu dogrudan ekonomi ve kamu maliyesini ilgilendirse de vergi kulturu konusu iktisat, sosyoloji ve tarih olmak uzere diger bilim dallarinin kesisimin de yer almaktadir. Vergi kulturu hakkinda calisan iktisatci gruplar kendi icinde bir takim farkliliklara ayrilmaktadir. Bu goruslerden on onemlileri klasik gorus ve donusum iktisatcilarinin savundugu modern gorustur. Mukellef ve idarenin basrolde oynadigi vergi oyunu icerisinde cevresel aktorler ve mevzuata iliskin duzenlemeler vergi oyununun kurallarini ortaya koymaktadir. Bu oyunun aktorleri ise, siyasetciler, vergi mukellefleri, vergi memurlari, uzmanlar ve mali musavirler ile bu konuda calisan akademisyenlerdir. Bu oyun surecinde soz konusu aktorler arasinda arasindaki etkilesim ve bu etkilesimin yonu sosyal bagimlilik ya da bir baga donusmekte ve vergi oyunu mevzuat sinirlamasi altinda bir kultur olgusuna donusmektedir. Bu calisma soz konusu kultur olgusundan hareketle vergi kulturu literaturune ve spesifik ulke ornekleri uzerine yogunlasarak, vergi ve kultur iliskisini belirgin kilmaya cabalamaktadir.

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Article provided by Ege University Faculty of Economics and Administrative Sciences in its journal Ege Academic Review.

Volume (Year): 9 (2009)
Issue (Month): 2 ()
Pages: 851-865

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Handle: RePEc:ege:journl:v:9:y:2009:i:2:p:851-865
Contact details of provider: Web page: http://iibf.ege.edu.tr/ENG/

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