Vergileme Kaynaklarının Tarihsel Gelişimi: 18. Yüzyılda İngiltere

Abstract

Tarih boyunca verginin konusu, üretim biçiminin değişmesi, toplumların tükettiği mal ve hizmetler ile kullandığı araçların çeşitlenmesi ile birlikte büyük bir evrim geçirmiştir. Bu çalışmada, mali gelişmelerin odağında bulunan İngiltere vergi tarihinin 1700’li yılları ele alınarak, vergi konusu olan mallar, eşyalar, gelir ve malvarlığı unsurları değerlendirilmiştir. Çalışma sonunda elde edilen temel bulgu, devletler için vazgeçilmez nitelikte olan vergilerin, toplumsal hayattan ve bireylerin hayatından ayrı düşünülemeyeceğidir. Sürdürülebilir güçlü bir iktisadi kaynağa dayalı ve toplumsal hayata uyum sağlayabilen bazı vergiler günümüzde bile hala uygulanabiliyorken, diğer bazı vergilerde ise kaçınma sebebiyle kaynağın aşındığı (veya kuruduğu), toplum tarafından benimsenmediği, itirazlara maruz kaldığı ve sonunda tarihteki yerini aldığı anlaşılmaktadır.

Keywords

• 18. Yüzyıl
• İngiltere
• Vergi
• Maliye Tarihi

Historical Development Of Taxation Sources: The England In The 18th Century

Abstract

Throughout history, the subject of taxation has evolved considerably, with the change in the mode of production, the goods and services consumed by the societies, and the diversification of the means that it uses. In this study, 1700s of the UK tax history, which is the focus of the financial developments, was examined and the items of wealth, goods, income and assets subject to tax were evaluated. The main finding is that taxes, which are indispensable for the states, cannot be considered apart from the social order and the life of individuals. While some taxes that can adapt to social life can still be implemented, it is seen that some other taxes are not adopted by the society and these taxes are subject to objections, avoided and finally taken place in history.

Keywords

• The 18th Century
• England
• Tax
• Fiscal History

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