TY  - JOUR
TT  - Farklı Ekonomik Yapılarda ve Türkiye’de Bütçeler
AU  - Önder, İzzettin
AU  - Uçkaç, Aynur
PY  - 2010
DA  - July
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 6
EP  - 13
IS  - 47
KW  - Bütçe felsefesi
KW  - kamu kesiminin işlevleri
KW  - sosyal harcamalar
KW  - vergileme türleri.
N2  - It has been emphasized in the study, with the help of budgetary procedures in various economic and social structures, that the main function of the public budget is to contribute to the private capital accumulation. In the study the development of budgetary structures has been scrutinized in parallel with power relations in various economies, and at this point keen attention has been paid to increasing share of indirect taxation in Turkey. The fact that in budgetary procedures the notion of public interest which finds its place both in the Constitution and the Code with number 5018 has been ignored has also been stressed in the study. This argument has been verified by taking the budgetary structures and the share of indirect taxes in GNP between 1983 and 2009 years in Turkey.
UR  - https://dergipark.org.tr/en/pub/mufad/article/395964
L1  - https://dergipark.org.tr/en/download/article-file/426796
ER  -