Türk Dünyasında Vergi-Demokrasi İlişkisi: Montesquieu Paradoksu Çıkmazı

Year 2023, Volume: 7 Issue: 1, 301 - 326, 25.01.2023

Emin Ahmet Kaplan , Rana Dayıoğlu Erul

https://doi.org/10.25295/fsecon.1116832

Cited By: 1

Abstract

Vergilendirme ve demokrasi ilişkisi, vergi sistemlerinin ve vergi politikalarının oluşumunu etkilediğinden, tarih boyunca önemli yer edinmiştir. Ülkelerin sosyoekonomik gelişmişlik düzeyi ile demokrasi düzeyi etkileşim halinde olup bu etkileşim çerçevesinde vergi politikaları da değişiklik göstermekte; bu bakımdan vergilendirme ve demokrasi ilişkisinin incelenmesi önem taşımaktadır. Bu çalışmada, vergi yükünün demokrasiyi belirli bir düzeye kadar artırdığı, bir eşikten sonra ise azalttığı varsayımına dayanan Montesquieu paradoksunun sınanması amaçlanmıştır. Bu doğrultuda, benzer toplumsal, kültürel ve coğrafi özelliklere sahip seçilmiş Türk dünyası ülkeleri için Montesquieu paradoksu sınanmıştır. Sonuç olarak Kazakistan, Kırgızistan ve Özbekistan için Montesquieu paradoksu doğrulanmış; Türkiye ve Azerbaycan için ise Montesquieu paradoksu çıkmazı ortaya çıkmıştır.

Keywords

Vergilendirme, Demokrasi, Montesquieu Paradoksu, Vergi-Demokrasi İlişkisi, Türk Dünyası

Tax-Democracy Relationship in the Turkic World: The Montesquieu Paradox Dilemma

Abstract

The relationship between taxation and democracy has taken an important place throughout history as it affects the formation of tax systems and tax policies. The socioeconomic development level of the countries and the level of democracy are in interaction, and tax policies also vary within the framework of this interaction; in this respect, it is important to examine the relationship between taxation and democracy. It is aimed to test the Montesquieu paradox based on the assumption that the tax burden increases democracy to a certain level and decreases it after a threshold. Accordingly, the Montesquieu paradox has been tested for selected Turkish world countries with similar social, cultural and geographical characteristics. As a result, the Montesquieu paradox was confirmed for Kazakhstan, Kyrgyzstan and Uzbekistan; the Montesquieu paradox dilemma has emerged for Turkey and Azerbaijan. 

Keywords

Taxation, Democracy, The Montesquieu Paradox, Tax-Democracy Relationship, The Turkic World

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