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Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi

Year 2018, Volume: 7 Issue: 2, 832 - 850, 21.12.2018

Habip Demirhan

Abstract

Devletin vazgeçemediği gelir
unsurlarının başında gelen vergi, aynı zamanda devlet ile vatandaşı arasında
önemli bir ilişki yapısının temelini oluşturmaktadır. Bu ilişki tarihsel süreç
içerisinde çeşitli sürtüşmelere ve savaşlara bile sebebiyet verebilmiştir.
Devletin kimden nasıl, ne kadar ve hangi nedenlerle vergiyi alacağını açıklayan
vergi teorileri çerçevesinde devletler vergi sistemleri düzenlenmektedir.



Dünya genelinde devletlerin
yönetim ve kültür yapılarına göre vergi sistemleri farklılık
gösterebilmektedir. Çalışmamızda otuza yakın ulusu içerisinde barındıran
Bolivya’nın vergi sistemi incelenerek vergi yapısının hangi temeller üzerine
oturtulduğu açıklanmaya çalışılmıştır.

Keywords

Vergi Vergi Sistemi Latin Amerika Bolivya

References

  • Anderson S. T. (2013), The Mineral Industry of Bolivia, 2011 Minerals Yearbook, U.S. Geological Survey, U.S. Department of Interior, May 2013, http://minerals.usgs.gov/minerals/pubs/country/2011/myb3-2011-bl.pdf (08.10.2018)
  • Cerutti E., Jaramillo, Mansilla M., & Simone A. (2007). Bolivia:Selected Issues, International Monetary Fund Country Report, No.07/249, July.
  • Coelho H. Ebrill, L. P., & Summers V. P. (2001). Bank Debit Taxes in Latin America - An Analysis of Recent Trends, IMF Working Paper, No. 01/67 (Washington: International Monetary Fund).
  • Country Profile: Bolivia (2006).Library of Congress- Federal Research Division, January 2006, http://lcweb2.loc.gov/frd/cs/profiles/Bolivia.pdf (10.11.2018)
  • Deloitte, Bolivia Highlights (2012). http://www2.deloitte.com/content/dam/Deloitte. /global/Docume. nts/Tax/dttl-tax-boliviahighlights-2013.pdf (27.11.2018)
  • Donaldson C. V. (2007). Analysis of the Hydrocarbon Sector in Bolivia: How are the Gas and Oil Revenues Distributed”, Institute for Advanced Development Studies, Development Research Working Paper Series, No:6.
  • Ernst&Young (2012), Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2012-2013,ss.149-155.
  • Faguet, J. P. (2003). Decentralization and Local Government in Bolivia: An Overview from the Bottom Up, Crisis States, Development Research Center, April. Federation of Municipal Association of Bolivia, Municipal Green Fund, http://www.fcm.ca/Documents/presentations/2010/SCC2010/Federation_of_Municipal_Associations_of_Bolivia_EN.pdf (09.11.2018)
  • Inter-American Center of Tax Administrations, Bolivia, http://www.ciat.org/ind. ex.php/en/products-and-services/ciatdata/countries/bolivia.html (13.11.2018)
  • Jenkins G. P., & Larrain, L. (1991). A Review of Tax Policies and Administration in Bolivia, Development Discussion Papers. 1991/10. JDI Executive Programs Legal System of Bolivia, http://www.oas.org/juridico/mla/en/bol/en_bol-int-description.pdf (09.11.2018)
  • Lustig, N., Pessino, C., & Scott, J. (2013). The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview. Commitment to Equity, Working Paper, No:13, April.
  • Muriel B.H. (2011). Bolivian Sub-National Revenues: A Review, Institute For Advanced Development Studies, Development Research Working Paper Series, April, 2011.
  • Rojas C. & Rojas, F. (2001). Guide To Doing Business in Bolivia, Lex Mundi, May, 2001.
  • Sachs J. (2001). The Bolivian Hyperinflation and Stabilization, AEA papers and Proceedings, ss.278-283.
  • Seemann, M. (2004). The Bolivian Decentralization Process and the Role of Municipal Associations, Hamburg Institute for International Economics, Discussion Paper, No.271, 2004.
  • Türkiye Büyük Millet Meclisi Yeni Anayasa İnternet Sitesi, Bolivya Anayasası, https://yenianayasa.tbmm.gov.tr/docs/bolivya.pdf (10.11.2018)
  • United Nations (2007). Republic of Bolivia, Public Administration Country Profile, Department of Economic and Social Affairs (DESA, September 2007, http://unpan1.un.org/intradoc/groups/public/documents/un/unpan028166.pdf (03.12.2018)
  • http://data.worldbank.org/
  • http://stats.oecd.org/
  • http://www.imf.org/external/data.htm

Year 2018, Volume: 7 Issue: 2, 832 - 850, 21.12.2018

Habip Demirhan

Abstract

References

  • Anderson S. T. (2013), The Mineral Industry of Bolivia, 2011 Minerals Yearbook, U.S. Geological Survey, U.S. Department of Interior, May 2013, http://minerals.usgs.gov/minerals/pubs/country/2011/myb3-2011-bl.pdf (08.10.2018)
  • Cerutti E., Jaramillo, Mansilla M., & Simone A. (2007). Bolivia:Selected Issues, International Monetary Fund Country Report, No.07/249, July.
  • Coelho H. Ebrill, L. P., & Summers V. P. (2001). Bank Debit Taxes in Latin America - An Analysis of Recent Trends, IMF Working Paper, No. 01/67 (Washington: International Monetary Fund).
  • Country Profile: Bolivia (2006).Library of Congress- Federal Research Division, January 2006, http://lcweb2.loc.gov/frd/cs/profiles/Bolivia.pdf (10.11.2018)
  • Deloitte, Bolivia Highlights (2012). http://www2.deloitte.com/content/dam/Deloitte. /global/Docume. nts/Tax/dttl-tax-boliviahighlights-2013.pdf (27.11.2018)
  • Donaldson C. V. (2007). Analysis of the Hydrocarbon Sector in Bolivia: How are the Gas and Oil Revenues Distributed”, Institute for Advanced Development Studies, Development Research Working Paper Series, No:6.
  • Ernst&Young (2012), Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2012-2013,ss.149-155.
  • Faguet, J. P. (2003). Decentralization and Local Government in Bolivia: An Overview from the Bottom Up, Crisis States, Development Research Center, April. Federation of Municipal Association of Bolivia, Municipal Green Fund, http://www.fcm.ca/Documents/presentations/2010/SCC2010/Federation_of_Municipal_Associations_of_Bolivia_EN.pdf (09.11.2018)
  • Inter-American Center of Tax Administrations, Bolivia, http://www.ciat.org/ind. ex.php/en/products-and-services/ciatdata/countries/bolivia.html (13.11.2018)
  • Jenkins G. P., & Larrain, L. (1991). A Review of Tax Policies and Administration in Bolivia, Development Discussion Papers. 1991/10. JDI Executive Programs Legal System of Bolivia, http://www.oas.org/juridico/mla/en/bol/en_bol-int-description.pdf (09.11.2018)
  • Lustig, N., Pessino, C., & Scott, J. (2013). The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview. Commitment to Equity, Working Paper, No:13, April.
  • Muriel B.H. (2011). Bolivian Sub-National Revenues: A Review, Institute For Advanced Development Studies, Development Research Working Paper Series, April, 2011.
  • Rojas C. & Rojas, F. (2001). Guide To Doing Business in Bolivia, Lex Mundi, May, 2001.
  • Sachs J. (2001). The Bolivian Hyperinflation and Stabilization, AEA papers and Proceedings, ss.278-283.
  • Seemann, M. (2004). The Bolivian Decentralization Process and the Role of Municipal Associations, Hamburg Institute for International Economics, Discussion Paper, No.271, 2004.
  • Türkiye Büyük Millet Meclisi Yeni Anayasa İnternet Sitesi, Bolivya Anayasası, https://yenianayasa.tbmm.gov.tr/docs/bolivya.pdf (10.11.2018)
  • United Nations (2007). Republic of Bolivia, Public Administration Country Profile, Department of Economic and Social Affairs (DESA, September 2007, http://unpan1.un.org/intradoc/groups/public/documents/un/unpan028166.pdf (03.12.2018)
  • http://data.worldbank.org/
  • http://stats.oecd.org/
  • http://www.imf.org/external/data.htm
There are 20 citations in total.

Details

Primary Language Turkish
Journal Section Araştırma Makaleleri
Authors

Habip Demirhan 0000-0001-8621-0778

Publication Date December 21, 2018
Published in Issue Year 2018 Volume: 7 Issue: 2

Cite

APA Demirhan, H. (2018). Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi, 7(2), 832-850.
AMA Demirhan H. Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi. December 2018;7(2):832-850.
Chicago Demirhan, Habip. “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 7, no. 2 (December 2018): 832-50.
EndNote Demirhan H (December 1, 2018) Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 7 2 832–850.
IEEE H. Demirhan, “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”, Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi, vol. 7, no. 2, pp. 832–850, 2018.
ISNAD Demirhan, Habip. “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 7/2 (December 2018), 832-850.
JAMA Demirhan H. Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi. 2018;7:832–850.
MLA Demirhan, Habip. “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi, vol. 7, no. 2, 2018, pp. 832-50.
Vancouver Demirhan H. Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi. 2018;7(2):832-50.

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