Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi

2147-5962 2147-5598

Bitlis Eren University

Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi

https://orcid.org/0000-0001-8621-0778

Demirhan

Habip

HAKKARİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ

12 21 2018

7 2 832 850 11 15 2018 12 16 2018

2012

Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi

Devletin vazgeçemediği gelirunsurlarının başında gelen vergi, aynı zamanda devlet ile vatandaşı arasındaönemli bir ilişki yapısının temelini oluşturmaktadır. Bu ilişki tarihsel süreçiçerisinde çeşitli sürtüşmelere ve savaşlara bile sebebiyet verebilmiştir.Devletin kimden nasıl, ne kadar ve hangi nedenlerle vergiyi alacağını açıklayanvergi teorileri çerçevesinde devletler vergi sistemleri düzenlenmektedir.Dünya genelinde devletlerinyönetim ve kültür yapılarına göre vergi sistemleri farklılıkgösterebilmektedir. Çalışmamızda otuza yakın ulusu içerisinde barındıranBolivya’nın vergi sistemi incelenerek vergi yapısının hangi temeller üzerineoturtulduğu açıklanmaya çalışılmıştır.

Vergi Vergi Sistemi Latin Amerika Bolivya

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http://www.imf.org/external/data.htm