IBN-İ HALDUN’UN VERGİLEME TEORİSİ VE ÖNEMİ

Abstract

14yy’ın Kuzey Afrikalı çok yönlü dahi âlimi Ibn-i Haldun, ortaçağın en görkemli entelektüel başarılarından biri olduğu kabul edilen ünlü eseri Mukaddime’yi yazdı. Bu eser, tarih, psikoloji, sosyoloji, coğrafya, iktisat, siyaset vs. gibi pek çok bilimin hazinesidir. O bu kitapta, çalışma şevkinin kırılmaması ve gönül rızasıyla ödenebilmesi için vergi oranının düşük olması gerektiğini savunmuştur. Onun vergi teorisi iktisadi düşünce tarihine önemli bir katkıdır. Yüksek vergi oranlarının ekonomik faaliyetleri daraltarak vergi tabanını aşındırdığı görüşünü savunanların öncüsüdür. Laffer eğrisinin öncüsü olarak kabul edilmektedir. İktisadi büyüme için müşevviklerin ve vergi indirimlerinin önemini ifade eden arz yanlı iktisatla fikirleri uyuşmaktadır. 

Keywords

• İbn-i Haldun, Reganomiks, Vergi Teorisi, Arz Yanlı İktisat

IBN KHALDUN’S THEORY OF TAXATION AND ITS RELEVANCE

Abstract

Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction) which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of many sciences like history, psychology, sociology, geography, economics, political sciences, etc. He strongly argued in this book for low tax rate so that incentive to work is not killed and taxes are paid happily. His theory of taxation is an important contribution to economic thought. He is forerunner of the idea that high tax rates shrink the tax base because they reduce the economic activity. He is considered as the forerunner of Laffer’s curve. His ideas are comparable with those of supply-side economics that emphasised incentives and tax cuts as a means of economic growth.

Keywords

• Ibn Khaldun, Reaganomics, Theory of Taxation, Supply-side Economics

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