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TÜRKİYE’DE YENİ ANAYASA TARTIŞMALARININ VE 1982 ANAYASASI’ NIN VERGİSEL HÜKÜMLERİNİN TOPLUMSAL SÖZLEŞME TEORİSİ AÇISINDAN DEĞERLENDİRİLMESİ

Year 2010, Issue: 35, 119 - 147, 20.05.2015

Engin Hepaksaz Tekin Akdemir

Abstract

Anayasalar, toplumsal yaşayışın genel kurallarını düzenleyen en temel hukuksal metinlerdir. Bu metinlerin toplumun bütününü ilgilendirmesi ve toplum halinde yaşayışın genel kurallarını düzenlemesi nedeniyle, pek çok toplumsal düşünür anayasaların toplumsal sözleşme modeli çerçevesinde hazırlanması ve değiştirilmesi gerektiğini ifade eder. Bu çalışmada, anayasa değişikliğinin gündemdeki yerini koruduğu Türkiye’de; yeni bir anayasanın yapımında ya da anayasanın maddelerinin değişiminde sosyal sözleşme teorisine uygun hareket etmenin önemi öne çıkarılmaktadır. Ayrıca anayasa’da yer alan vergisel hükümler sosyal sözleşme teorisi açısından değerlendirilmektedir. Çalışmada anayasada yer alan vergisel hükümlerin, toplumsal sözleşme teorisinin anayasal boyutta uygulama alanını yansıtan devletin gücünün belirli ve kalıcı sınırlar dahilinde kullanılması ve siyasal eşitlik kriteri ile çelişen hükümler içerdiği ve vatandaşların vergisel yükümlülüklerinin iyi tanımlanmadığı tespit edilmiştir. Çalışmada son olarak bu çelişkilerin giderilebilmesi için ne gibi önlemler alınabileceği tartışılmıştır.  

Keywords

Sosyal Sözleşme Sosyal Sözleşme Teorisi Anayasal Sözleşme Anayasanın Vergisel Hükümleri Anayasanın Vergisel Hükümlerinde Sosyal Sözleşme

References

  • ARSLAN, Zühtü; (2005), Anayasa Teorisi, Seçkin Yayıncılık San ve Tic. A.Ş., Ankara, 295s.
  • BİX, Brian; (1999), Jurisprudence, Theory and Context, Sweet & Maxwell Ltd., London, 283s.
  • BRENNAN, Geoffrey ve James M. BUCHANAN; (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge University Press, Cambridge, 231s.
  • BUCHANAN, James M. (1975), The Limits of Liberty: Between Anarchy and Leviathan, The University of Chicago Press, Printed in: USA., 210s.
  • BUCHANAN, M. James M.; (1977), Freedom in Constitutional Contract: Perspective of a Political Economist, College Station, Texas A&M University Press., Printed in: USA., 328s.
  • BUCHANAN, James M.; (1988a), “Contractarian Political Economy and Constitutional Interpretation”, American Economic Review, 78 (2), ss.135 - 139.
  • BUCHANAN, James M.; (1988b), The Political Economy of Welfare State, The Industrial Institute for Economic and Social Research, Stock- holm. ss.31.
  • BUCHANAN, James M.; (1989), “Contractarian Presuppositions and Democratic Governance”, in: Politics and Process: New Essays in Democratic Thought, Edited by Geoffrey Brennan and Loren E. Lomasky, Cambridge University Press, Cambridge, England., ss.174-182.
  • BUCHANAN, James M.; (2001), Externalities and Public Expenditure Theory (The Collected Works of James M. Buchanan volume:15), Liberty Fund, Indianapolis, 502s.
  • CALLINICOS, Alex; (2000), Equality, Blackwell Publishers Inc, Commerce Place 350 Main Street Malden, MA, USA., 160s.
  • EHMAN, Robert R.; (1997), “Constitutional Contractarianism”, Constitutional Political Economy, 8, ss.215-224.
  • ENSAROĞLU, Yılmaz; (2006), “Siyasetsizlik Söylemi Olarak Kurumlararası Mutabakat”, ?t=14.12.2006&i=19432, Erişim Tarihi: 03.09.2010.
  • ERDOĞAN Mustafa; (1993), Liberal Toplum Liberal Siyaset, Siyasal Kitabevi, Ankara, 410s.
  • ERDOĞAN, Mustafa; (2010), “Anayasa Değişikliği ve Referandum”, İnternet Adresi: http://www.stargazete.com/gazete/yazar/ mustafa-erdogan/ anayasa-degisikligi-ve-referandum-248232.htm, Erişim Tarihi: 12.07.2010.
  • ERDOĞAN, Mustafa; (2009), “Anayasa, Halkın Devlete Verdiği, Toplumu Tanzim Etmeyi Değil Devleti Sınırlamayı Hedefleyen Bir Yetki Bera- tıdır”, İçinde: Demokrat Anayasa Arayışları, Köprü Dergisi, Sa- yı:105, ss.63-70.
  • ERDOĞAN, Mustafa; (2007), “Anayasa Ne Anlamda Bir Sözleşmedir?”, İnter- net Adresi: http://www.stargazete.com/mobil/gazete/yazar/ mustafa- erdogan/anayasa-ne-anlamda-bir-sozlesmedir-haber 137496.mob, Eri- şim Tarihi: 19.05.2010.
  • FİSHKİN, James S; (1989), “In Quest Of The Social Contract”, in: Politics and Process: New Essays in Democratic Thought, Edited by Geoffrey Brennan and Loren E. Lomasky, Cambridge University Press, Cambridge England; New York, Port Chester Melbourne Sydney, ss.183-193.
  • FRİEDRİCH, Carl Joachim; (1963), The Philosophy of Law in Historical Perspective, Second Edition, The, University of Chicago Press, Chicago, 296s.
  • GAUTHIER, David; (1986), Morals By Agreement, Clarendon Press, New York, 367s.
  • GÖZLER, Kemal; (1998), Kurucu İktidar, Ekin Kitabevi Yayınları, Bursa, 192s.
  • GÖZÜBÜYÜK, A.Şeref; (1993), Anayasa Hukuku, Gözden Geçirilmiş 4. Bası, Turhan Kitabevi, Ankara, 288s.
  • GÜNEŞ, Gülsen; (1998), Vergilemenin Yasallığı İlkesi, 1. Baskı, Alfa Basım Yayım Dağıtım, İstanbul, 237s.
  • GÜRİZ, Adnan; (2005), Hukuk Başlangıcı, 10. Baskı, Siyasal Kitabevi, Anka- ra, 276s.
  • HAYEK, Friedrich A.; (1960), The Consitution of Liberty, Routledge & Kegan Paul Ltd, London, 569s.
  • HOLCOMBE, Randall G; (1994), The Economic Foundations of Government, The Macmillan Press Ltd, Houndmills, Basingstoke, Hampshire RG21 2XS and London, 273s.
  • JASAY, Anthony De; (1998), Tercih, Sözleşme, Rıza: Liberalizme Yeni Bir Bakış, Liberte Yayınları:18, Çev: Alişan Oktay, Ankara, 166s.
  • KANT, Immanuel; (1986), “Ahlak Metafiziğini Temellendirme”, İçinde: Kant, Seçilmiş Yazılar, Çev: Nejat Bozkurt, Remzi Kitabevi, İstanbul, ss- 137-209.
  • KELLY, John Maurice; (1992), A Short History of Western Legal Theory, Oxford University Press, New York, 466s.
  • KILCULLEN, John; (1996), “Rawls: The Original Position”, İnternet Adresi: http://www.humanities.mq.edu.au/Ockham/y64l13.html, Erişim Tari- hi:12.04.2010.
  • KÖKER, Levent; (2009), “Türkiye'nin anayasa sorunu: toplumsal uzlaşma mı toplum sözleşmesi mi?”, İnternet Adresi: http://www.sahibinde nanayasa.com/index.php?route=detail_article&aid=49&id=81, Erişim Tarihi: 07.07.2010.
  • KÜÇÜK, Adnan; (2010), “Anayasa Değişikliğinde İzlenmesi Gerekli Yön- tem?”, İnternet Adresi: http://www.stratejikboyut.com/yazi/ anayasa- degisikliginde-izlenmesi-gerekli-yontem-903.html, Erişim Tarihi: 01.07.2010.
  • McCLELLAND, John Scott; (1996), A History of Western Political Thought, Routledge, London, 810s.
  • MUELLER, Dennis C.; (1993), “James M. Buchanan: Economist Cum Contractarian”, in: The Public Choice Approach to Politics, Economist of The Twentieth Century, Edward Elgar, ss.403-430., Cheltenham, England, 525s.
  • ÖZ, Ersan; (2004), Vergilemede Kanunilik ve Türk Vergi Sistemi, Gazi Kitabevi, Ankara, 258s.
  • ÖZER, Attila; (2003), Anayasa Hukuku, Birinci Baskı, Turhan Kitabevi, An- kara, 229s.
  • PENNOCK, Roland J.; (1989), “The Justification of Democracy”, in: Politics and Process: New Essays in Democratic Thought, Edited by Geoffrey Brennan and Loren E. Lomasky, Cambridge University Press, Cambridge England, ss.11-41.
  • RAWLS, John; (1987), “The Basic Liberties and Their Priority”, in: Liberty, Equalty and Law, Ed. Sterling M.McMurrin, University of Utah Press, Salt Lake City, 205, ss. 1-87
  • RAWLS, John; (1971), A Theory of Justice, The Belknap Press of Harvard University Press, Massachutes, 607s.
  • ROUSSEAU, Jean Jacques; (1999), Toplum Sözleşmesi, M.E.B. Yayınları, Çev: Vedat Günyol, İstanbul, 186s.
  • ROWLEY, K. Charles; (2002), Özgürlük ve Devlet, Çev: İbrahim Dalmış, Liberte Yayınları: 63, Ankara, 113s.
  • SEP; (2007), Contractarianism, İnternet Adresi: http:// plato.stanford.edu/ entries/contractarianism, Erişim Tarihi: 21.05.2010.
  • SOLOMON, Robert C (2004), Adalet Tutkusu, Toplum Sözleşmesinin Kö- kenleri ve Temelindeki Duygular, Çev: Ertuğ Altınay, Ayrıntı Ya- yınları, İstanbul, 376s.
  • SOYSAL, Mümtaz; (1986), Anayasanın Anlamı, 6. Bası, Ankara 1986, s.191’den aktaran: KARAKAŞ, Eser ve Elif SONSUZOĞLU; (2000), “Çeşitli Ülkelerde Anayasal İlkeler ve Türk Vergi Sisteminin Bu açı- dan Değerlendirilmesi”, iç. Anayasal Düzen, XIII. Türkiye Maliye Sempozyumu T.C. Marmara Üniversitesi Maliye Araştırma ve Uygu- lama Merkezi Yayın No: 12, İstanbul, ss.215-248.
  • TULLOCK, Gordon ve James M. BUCHANAN; (1967), The Calculus of Consent, Logical Foundations of Constitutional Democracy, University of Michigan Press, Ann Arbor Paperbacks, 361s.
  • YAYLA, Atilla; (2003), Liberalizm, Plato Film Yayınları, İstanbul, 245s.
  • YAYLA, Atilla; (2010), “Anayasa Değişikliği Muhaliflerine Karşı Ne Yapılma- lı?”, İnternet Adresi: http://www.zaman.com.tr/haber.do? haberno= 971024, Erişim Tarihi: 13.08.2010.
  • YAZICI, Serap; (2009); Yeni Bir Anayasa Hazırlığı ve Türkiye, Seçkincilik- ten Toplum Sözleşmesi, İstanbul Bilgi Üniversitesi Yayınları, İstan- bul, 262s.
  • YAZICI, Serap; (2009), “Sivil Anayasa Reformu”, İnternet Adresi: http://www.taraf.com.tr/haber/33423.htm, Erişim Tarihi: 08.09.2010.

Year 2010, Issue: 35, 119 - 147, 20.05.2015

Engin Hepaksaz Tekin Akdemir

Abstract

References

  • ARSLAN, Zühtü; (2005), Anayasa Teorisi, Seçkin Yayıncılık San ve Tic. A.Ş., Ankara, 295s.
  • BİX, Brian; (1999), Jurisprudence, Theory and Context, Sweet & Maxwell Ltd., London, 283s.
  • BRENNAN, Geoffrey ve James M. BUCHANAN; (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge University Press, Cambridge, 231s.
  • BUCHANAN, James M. (1975), The Limits of Liberty: Between Anarchy and Leviathan, The University of Chicago Press, Printed in: USA., 210s.
  • BUCHANAN, M. James M.; (1977), Freedom in Constitutional Contract: Perspective of a Political Economist, College Station, Texas A&M University Press., Printed in: USA., 328s.
  • BUCHANAN, James M.; (1988a), “Contractarian Political Economy and Constitutional Interpretation”, American Economic Review, 78 (2), ss.135 - 139.
  • BUCHANAN, James M.; (1988b), The Political Economy of Welfare State, The Industrial Institute for Economic and Social Research, Stock- holm. ss.31.
  • BUCHANAN, James M.; (1989), “Contractarian Presuppositions and Democratic Governance”, in: Politics and Process: New Essays in Democratic Thought, Edited by Geoffrey Brennan and Loren E. Lomasky, Cambridge University Press, Cambridge, England., ss.174-182.
  • BUCHANAN, James M.; (2001), Externalities and Public Expenditure Theory (The Collected Works of James M. Buchanan volume:15), Liberty Fund, Indianapolis, 502s.
  • CALLINICOS, Alex; (2000), Equality, Blackwell Publishers Inc, Commerce Place 350 Main Street Malden, MA, USA., 160s.
  • EHMAN, Robert R.; (1997), “Constitutional Contractarianism”, Constitutional Political Economy, 8, ss.215-224.
  • ENSAROĞLU, Yılmaz; (2006), “Siyasetsizlik Söylemi Olarak Kurumlararası Mutabakat”, ?t=14.12.2006&i=19432, Erişim Tarihi: 03.09.2010.
  • ERDOĞAN Mustafa; (1993), Liberal Toplum Liberal Siyaset, Siyasal Kitabevi, Ankara, 410s.
  • ERDOĞAN, Mustafa; (2010), “Anayasa Değişikliği ve Referandum”, İnternet Adresi: http://www.stargazete.com/gazete/yazar/ mustafa-erdogan/ anayasa-degisikligi-ve-referandum-248232.htm, Erişim Tarihi: 12.07.2010.
  • ERDOĞAN, Mustafa; (2009), “Anayasa, Halkın Devlete Verdiği, Toplumu Tanzim Etmeyi Değil Devleti Sınırlamayı Hedefleyen Bir Yetki Bera- tıdır”, İçinde: Demokrat Anayasa Arayışları, Köprü Dergisi, Sa- yı:105, ss.63-70.
  • ERDOĞAN, Mustafa; (2007), “Anayasa Ne Anlamda Bir Sözleşmedir?”, İnter- net Adresi: http://www.stargazete.com/mobil/gazete/yazar/ mustafa- erdogan/anayasa-ne-anlamda-bir-sozlesmedir-haber 137496.mob, Eri- şim Tarihi: 19.05.2010.
  • FİSHKİN, James S; (1989), “In Quest Of The Social Contract”, in: Politics and Process: New Essays in Democratic Thought, Edited by Geoffrey Brennan and Loren E. Lomasky, Cambridge University Press, Cambridge England; New York, Port Chester Melbourne Sydney, ss.183-193.
  • FRİEDRİCH, Carl Joachim; (1963), The Philosophy of Law in Historical Perspective, Second Edition, The, University of Chicago Press, Chicago, 296s.
  • GAUTHIER, David; (1986), Morals By Agreement, Clarendon Press, New York, 367s.
  • GÖZLER, Kemal; (1998), Kurucu İktidar, Ekin Kitabevi Yayınları, Bursa, 192s.
  • GÖZÜBÜYÜK, A.Şeref; (1993), Anayasa Hukuku, Gözden Geçirilmiş 4. Bası, Turhan Kitabevi, Ankara, 288s.
  • GÜNEŞ, Gülsen; (1998), Vergilemenin Yasallığı İlkesi, 1. Baskı, Alfa Basım Yayım Dağıtım, İstanbul, 237s.
  • GÜRİZ, Adnan; (2005), Hukuk Başlangıcı, 10. Baskı, Siyasal Kitabevi, Anka- ra, 276s.
  • HAYEK, Friedrich A.; (1960), The Consitution of Liberty, Routledge & Kegan Paul Ltd, London, 569s.
  • HOLCOMBE, Randall G; (1994), The Economic Foundations of Government, The Macmillan Press Ltd, Houndmills, Basingstoke, Hampshire RG21 2XS and London, 273s.
  • JASAY, Anthony De; (1998), Tercih, Sözleşme, Rıza: Liberalizme Yeni Bir Bakış, Liberte Yayınları:18, Çev: Alişan Oktay, Ankara, 166s.
  • KANT, Immanuel; (1986), “Ahlak Metafiziğini Temellendirme”, İçinde: Kant, Seçilmiş Yazılar, Çev: Nejat Bozkurt, Remzi Kitabevi, İstanbul, ss- 137-209.
  • KELLY, John Maurice; (1992), A Short History of Western Legal Theory, Oxford University Press, New York, 466s.
  • KILCULLEN, John; (1996), “Rawls: The Original Position”, İnternet Adresi: http://www.humanities.mq.edu.au/Ockham/y64l13.html, Erişim Tari- hi:12.04.2010.
  • KÖKER, Levent; (2009), “Türkiye'nin anayasa sorunu: toplumsal uzlaşma mı toplum sözleşmesi mi?”, İnternet Adresi: http://www.sahibinde nanayasa.com/index.php?route=detail_article&aid=49&id=81, Erişim Tarihi: 07.07.2010.
  • KÜÇÜK, Adnan; (2010), “Anayasa Değişikliğinde İzlenmesi Gerekli Yön- tem?”, İnternet Adresi: http://www.stratejikboyut.com/yazi/ anayasa- degisikliginde-izlenmesi-gerekli-yontem-903.html, Erişim Tarihi: 01.07.2010.
  • McCLELLAND, John Scott; (1996), A History of Western Political Thought, Routledge, London, 810s.
  • MUELLER, Dennis C.; (1993), “James M. Buchanan: Economist Cum Contractarian”, in: The Public Choice Approach to Politics, Economist of The Twentieth Century, Edward Elgar, ss.403-430., Cheltenham, England, 525s.
  • ÖZ, Ersan; (2004), Vergilemede Kanunilik ve Türk Vergi Sistemi, Gazi Kitabevi, Ankara, 258s.
  • ÖZER, Attila; (2003), Anayasa Hukuku, Birinci Baskı, Turhan Kitabevi, An- kara, 229s.
  • PENNOCK, Roland J.; (1989), “The Justification of Democracy”, in: Politics and Process: New Essays in Democratic Thought, Edited by Geoffrey Brennan and Loren E. Lomasky, Cambridge University Press, Cambridge England, ss.11-41.
  • RAWLS, John; (1987), “The Basic Liberties and Their Priority”, in: Liberty, Equalty and Law, Ed. Sterling M.McMurrin, University of Utah Press, Salt Lake City, 205, ss. 1-87
  • RAWLS, John; (1971), A Theory of Justice, The Belknap Press of Harvard University Press, Massachutes, 607s.
  • ROUSSEAU, Jean Jacques; (1999), Toplum Sözleşmesi, M.E.B. Yayınları, Çev: Vedat Günyol, İstanbul, 186s.
  • ROWLEY, K. Charles; (2002), Özgürlük ve Devlet, Çev: İbrahim Dalmış, Liberte Yayınları: 63, Ankara, 113s.
  • SEP; (2007), Contractarianism, İnternet Adresi: http:// plato.stanford.edu/ entries/contractarianism, Erişim Tarihi: 21.05.2010.
  • SOLOMON, Robert C (2004), Adalet Tutkusu, Toplum Sözleşmesinin Kö- kenleri ve Temelindeki Duygular, Çev: Ertuğ Altınay, Ayrıntı Ya- yınları, İstanbul, 376s.
  • SOYSAL, Mümtaz; (1986), Anayasanın Anlamı, 6. Bası, Ankara 1986, s.191’den aktaran: KARAKAŞ, Eser ve Elif SONSUZOĞLU; (2000), “Çeşitli Ülkelerde Anayasal İlkeler ve Türk Vergi Sisteminin Bu açı- dan Değerlendirilmesi”, iç. Anayasal Düzen, XIII. Türkiye Maliye Sempozyumu T.C. Marmara Üniversitesi Maliye Araştırma ve Uygu- lama Merkezi Yayın No: 12, İstanbul, ss.215-248.
  • TULLOCK, Gordon ve James M. BUCHANAN; (1967), The Calculus of Consent, Logical Foundations of Constitutional Democracy, University of Michigan Press, Ann Arbor Paperbacks, 361s.
  • YAYLA, Atilla; (2003), Liberalizm, Plato Film Yayınları, İstanbul, 245s.
  • YAYLA, Atilla; (2010), “Anayasa Değişikliği Muhaliflerine Karşı Ne Yapılma- lı?”, İnternet Adresi: http://www.zaman.com.tr/haber.do? haberno= 971024, Erişim Tarihi: 13.08.2010.
  • YAZICI, Serap; (2009); Yeni Bir Anayasa Hazırlığı ve Türkiye, Seçkincilik- ten Toplum Sözleşmesi, İstanbul Bilgi Üniversitesi Yayınları, İstan- bul, 262s.
  • YAZICI, Serap; (2009), “Sivil Anayasa Reformu”, İnternet Adresi: http://www.taraf.com.tr/haber/33423.htm, Erişim Tarihi: 08.09.2010.
There are 48 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Engin Hepaksaz This is me

Tekin Akdemir This is me

Publication Date May 20, 2015
Published in Issue Year 2010 Issue: 35

Cite

APA Hepaksaz, E., & Akdemir, T. (2015). TÜRKİYE’DE YENİ ANAYASA TARTIŞMALARININ VE 1982 ANAYASASI’ NIN VERGİSEL HÜKÜMLERİNİN TOPLUMSAL SÖZLEŞME TEORİSİ AÇISINDAN DEĞERLENDİRİLMESİ. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(35), 119-147.

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