MALİ DEVLET ve MALİ YURTTAŞLIK

Öz

Devlet ile yurttaşlar arasındaki ilişki sadece “vergi tahsili”/“vergi ödeme” ile açıklanamaz. Mali devlet ve mali yurttaş arasındaki mali ilişkiler çok boyutludur ve bu ilişkilerin doğru dizayn edilmesi gerekir. Mali devlet ile mali yurttaş arasındaki mali bağ ve mali uyumun yazılı olmayan kuralları “mali sözleşme” olarak adlandırılır. Bu informel kurallar ve kurumlar mali alandaki güç ve yetkilerin, görev ve sorumlulukların nasıl olması gerektiğine dair normatif ilkelerdir. Bu informel ilkeler toplumsal uzlaşma ve toplumsal mutabakat zemininde oluştuktan sonra “mali anayasa” adı verilen yazılı bir hukuki sözleşmeye aktarılır. Bu çalışma söz konusu mali ilişkilerin nasıl tesis ve tanzim edilebileceğine dair normatif ilkeler ve kuralları ortaya koymayı amaçlamaktadır.

Anahtar Kelimeler

• Mali devlet
• Mali Yurttaşlık
• Mali Sözleşme
• Mali Anayasa

Kaynakça

1. Aktan, C.C. (2021). Vergi devleti, açgözlü ve Savurgan, İstanbul: Divan.
2. Aktan, C.C. & A. Kesik & F. Kaya. (2010). Mali kurallar: maliye politikası yönetiminde yeni bir eğilim: vergi, harcama, borçlanma vs. üzerine kurallar ve sınırlamalar, Ankara: Maliye Bakanlığı SGB yayını.
3. Aktan, C. C. (2015). Organizasyonlarda yanlış uygulamalara karşı bir sivil erdem, ahlâki tepki ve vijdani red davranışı: whistleblowing. Organizasyon ve Yönetim Bilimleri Dergisi, 7(2), 19-36.
4. Björklund Larsen, L., & Oats, L. (2023). Measuring an absence of fiscal citizenship: Reflections on the tax gap (The Fiscal Citizenship Project Working Paper No. 3).
5. Bonney, R. (1999). The rise of the fiscal state in europe c.1200–1815, Oxford: Oxford University Press.
6. Buchanan, J.M. (1967). “Fiscal illusion”, in: Public finance in democratic process: fiscal institutions and individual choice, The University of North Carolina Press, Chapel Hill.
7. Buchanan, J. M. (1993). “The Political efficiency of general taxation.” National Tax Journal 46(4): 401-10.
8. Buchanan, J. M., & Congleton, R. D. (1998). Politics by principle, not ınterest: toward nondiscriminatory democracy, Cambridge: Cambridge University Press. (Buchanan, J. M., & Congleton, R. D. (1998/2001). Politics By Principle, Not İnterest: The collected works of James M. Buchanan (vol. 11). Indianapolis: Liberty Fund.)

9. Buehler, A. G. (1940). The tax system and tax consciousness. The Bulletin of the National Tax Association, 25(8), 237–246. http://www.jstor.org/stable/41788059
10. Blum, B. (2018). On fiscal citizenship: A cultural history of tax law. JOTWELL.
11. Brennan, G., & Buchanan, J. M. (1980). The power to tax: Analytical foundations of a fiscal constitution. Cambridge University Press.
12. Brennan, G., & Buchanan, J. M. (1985). The reason of rules –constitutional political economy-, Cambridge: Cambridge University Press.
13. Brennan, G., Eusepi, G. (2005). Fiscal Constitutionalism. In: Backhaus, J.G., Wagner, R.E. (eds) Handbook of Public Finance. Springer, Boston, MA.
14. Brockmann H, Genschel P, Seelkopf L. (2016). Happy taxation: increasing tax compliance through positive rewards? Journal of Public Policy. 2016;36(3):381-406.
15. Burnside, C. (2005). Fiscal sustainability in theory and practice : a handbook. World Bank. http://hdl.handle.net/10986/7495
16. Chuenjit, P. (2014). The culture of taxation: definition and conceptual approaches for tax administration. Journal of Population and Social Studies, 22(1): 14-34.
17. Guano, E. (2010). Taxpayers, thieves, and the state: Fiscal citizenship in contemporary Italy. Ethnos, 75(4), 471–495.
18. Hayek, F. A. von. (1944). The Road to serfdom. Chicago: University of Chicago Press.
19. IMF (2016). Analyzing and managing fiscal risks - best practices, IMF Policy Papers, May 4, 2016, International Monetary Fund, Washington, D.C.
20. Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
21. Kuyumcu, O. (2018). Finansal okuryazarlığın makroekonomik önemi ve ülkemizde finansal okuryazarlık düzeyinin belirlenmesi: Bursa ili uygulaması (Yüksek lisans tezi). Bursa Uludağ Üniversitesi Sosyal Bilimler Enstitüsü, Bursa.
22. Kuyumcu, O. (2024). Kamu ve özel sektör muhasebesi kavramsal çerçevelerinin karşılaştırmalı analizi. Maliye Dergisi, 187, 221-246.
23. Kuyumcu, O. (2025). Vergi okuryazarlığı, vergi bilinci ve vergi sadakati toplumsal refahın temel taşları. içinde: Maliye Konuları, (ed. Ş. Karabulut). Afyonkarahisar: Yaz Yayınları. 47-69.
24. Kydland, F. E., & Prescott, E. C. (1977). Rules rather than discretion: The inconsistency of optimal plans. Journal of Political Economy, 85(3), 473–491.
25. Mehrotra, A. K. (2015). Reviving fiscal citizenship. Michigan Law Review, 113(6), 943–972.
26. Minarik, J. J. (2024). Fiscal Risks, Fiscal Sustainability and Rethinking Fiscal Rules, OECD 46th Annual Meeting of Senior Budget Officials Paris, 3-4 June 2024. https://one.oecd.org/document/GOV/SBO(2024)10/en/pdf
27. Morris, D. (2020). Taxation in utopia: Required sacrifice and the general welfare. State University of New York Press.
28. Moretti, D. (2021). Managing fiscal risks: Lessons from case studies of selected OECD countries, OECD Journal on Budgeting, Vol. 2021(1), OECD, Paris.
29. Musgrave, R. A. (1959). The theory of public finance: A study in public economy. McGraw-Hill.
30. Nerré, B. (2006). The Concept of tax culture, Intereconomics, Vol. 41, Issue. 4, pp. 189-194.
31. Nerré, B. (2008). Tax culture: A basic concept for tax politics. Economic Analysis and Policy, 38(1), 153–167.
32. O’Brien, P. K. and P. Hunt (2007). The rise of a fiscal state in england, 1485–1815, Historical Research, 66(160): 129–176.
33. OECD/FIIAPP. (2015). Building tax culture, compliance and citizenship: A global source book on taxpayer education. OECD Publishing.
34. OECD (2010). Citizen-state relations: improving governance through tax reform, OECD Publishing, Paris.
35. OECD (2014). Recommendation of the council on the governance of critical risks, OECD, Paris.
36. Öksüz, M. Öksüz, M., ve Engin, R. (2025). Yurttaşlar için mali yurttaşlık rehberi, https://www.maliyurttaslik.org/mali-yurttaslik-rehberi
37. Petrie, M. (2017). What is public participation in fiscal policy and why is it important? The Global Initiative for Fiscal Transparency (GIFT) https://fiscaltransparency.net/what-is-public-participation-in-fiscal-policy-and-why-is-it-important/
38. Puviani, A. (1903). Teoria della illusione finanziaria. Milano-Palermo-Napoli: Libraio della R. Casa.
39. Sandu, D. (2022). Local taxes between obligation and fiscal citizenship. PEOPLE: International Journal of Social Sciences, 7(3), 104–119.
40. Schmidt, C., Matthaei, E., & Lauth, H.-J. (2023). Conceptualizing fiscal citizenship (The Fiscal Citizenship Project Working Paper No. 2).
41. Schumpeter, J. A. (1918). The crisis of the tax state. In R. Swedberg (Ed.), Joseph A. Schumpeter: The economics and sociology of capitalism (pp. 99–140). Princeton University Press.
42. Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar.
43. Tyler, T. R. (2006). Why people obey the law. Princeton University Press.
44. Yun-Casalilla, B., P. O’Brien and F. Comin (eds.) (2012). The rise of fiscal states: a global history, 1500–1914, Cambridge: Cambridge University Press.
45. Zhang, A. (2025). Fiscal citizenship and taxpayer privacy. Columbia Law Review, 125, 235–318.