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“Maliye”ye Alternatif Bir Yaklaşım Olarak Mali Sosyoloji: Öncüler

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  • Mesut SERT

    (Akdeniz University)

Abstract

Maliye’ye eleştirel bir yaklaşım olan mali sosyolojiyi üzerine olan bu çalışma, bir disiplin olarak maliyenin ortaya çıkışındaki Kıt’a Avrupa’sı ve Anglo­ Sakson gelenekler arasındaki farklılığı temel hareket noktası olarak ele alır. Ortaya çıkış sürecindeki bu farklılığın, günümüz maliye disiplini açısından belirleyici olduğunu ileri sürer. Çalışmada, Anglo-Sakson geleneğin bir devamı olarak, mali sorunu teknik bir düzeye indirgeyip toplumsal ve tarihsel bağlarından kopuk bir şekilde ele alan hâkim neo-klasik maliye yaklaşımı karşısında; Kıt’a Avrupa’sı geleneğinden beslenen mali sosyolojinin alternatif olma özelliği, ilk öncüler olarak ele alabileceğimiz Goldscheid, Schumpeter ve O’Connor’ın görüşleri çerçevesinde ele alınmıştır.

Suggested Citation

  • Mesut SERT, 2011. "“Maliye”ye Alternatif Bir Yaklaşım Olarak Mali Sosyoloji: Öncüler," Ekonomik Yaklasim, Ekonomik Yaklasim Association, vol. 22(81), pages 1-16.
    • Handle: RePEc:eyd:eyjrnl:v:22:y:2011:i:81:p:1-16
    DOI: 10.5455/ey.20015
    Note: [English Title] Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers [English Abstract] This article, as an alternative approach to the public finance which is about fiscal sociology is started from the differences between the Continental Europe and Anglo-Saxon tradition wherein the public finance emerged as an independent discipline. It asserts that this discrepancy in emergence continuum is decisive in contemporary public finance discipline. In this article the neoclassical public finance approach that addresses financial issues by reducing it in technical field and by breaking it up from its social and historical context will be evaluated critically by the standpoints o f Goldscheid, Schumpeter and O ’Connor who could be taken as pioneers. [English Keywords] Public Finance, Fiscal Sociology, Goldscheid, Schumpeter, O ’Connor.
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    Keywords

    Maliye; Mali Sosyoloji; Goldscheid; Schumpeter; O ’Connor.;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • B10 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - General
    • N94 - Economic History - - Regional and Urban History - - - Europe: 1913-
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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