Research Article
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Year 2022, Volume: 24 Issue: 2, 603 - 622, 20.12.2022
https://doi.org/10.26468/trakyasobed.1186637

Abstract

References

  • Aktan, C. (2009). Sosyal Devletin Sosyal Maliyeti. http://www.canaktan.org/can-aktan-yasam-felsefesi/canaktan_personal/aktan-seyyah/hayat_hakikat/sosyal-devlet-maliyeti.html (Erişim Tarihi: 10.08.2022)
  • Anderson , J. C. (2011). Public Policymaking, Stamford,CT, Cengage Learning.
  • Atkinson, T. (2015). What can be done?. Working paper 2. LSE. 1-17. http://www.lse.ac.uk/InternationalInequalities/Home.aspx (Erişim Tarihi: 15.08.2022).
  • Barreix,A., Garcimartin, C., Verdi, M.F. (2021). Tax measures in the post-COVID-19 crisis. CIAT. https://ciat.org/tax-measures-in-the-post-covid-19-crisis/?lang=en (Erişim Tarihi: 30.08.2022).
  • Barrett, P. (2022). How Food and Energy are Driving the Global Inflation Surge. IMF Blog.
  • Boden, R. (2005). Taxation Research as Social Policy Research. İçinde Lamb, M., Lymer, A., Freedman, J., & James, S. (Eds.). (2004). Taxation: An interdisciplinary approach to research. OUP Oxford. (105-121).
  • Bourguignon, F. (2018). Spreading the Wealth. Finance & Development. https://www.imf.org/en/Publications/fandd/issues/2018/03/bourguignon#author (Erişim Tarihi: 16.09.2022) 22-24
  • Busemeyer, M.R. (2021). Financing the welfare state in times of extreme crisis: public support for health care spending during the Covid-19 pandemic in Germany, Journal of European Public Policy. 1-20.
  • Collins, M. L., Ruane, S., & Sinfield, A. (2020). Introduction: taxation and social policy. Social Policy and Society, 19(3), 431-436.
  • Çelik, A. (2006). AB Sosyal Politikası Uyum sürecinin Uyumsuz Alanı, Kitap Yayınevi, İstanbul.
  • Esping-Andersen, G. (2006). Toplumsal Riskler ve Refah Devletleri. İçinde Buğra A. & Keyder, Ç. (Ed.) Sosyal Politika Yazıları. İletişim yayınları, İstanbul. (33-54).
  • Gaspar,V., Keen,M., Klemm,A., ve Mauro, P. (2021). A COVID-19 Recovery Contribution. IMFBlog. https://blogs.imf.org/2021/04/16/a-covid-19-recovery-contribution/ (Erişim Tarihi: 30.08.2022).
  • Geyik, O., & Şeren, G. Y. (2021). Vergilerin Sosyal Harcamalar Özelinde Topluma Geri Dönüşü: Türkiye Üzerine Bir Analiz. Aksaray Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13(3), 17-28.
  • Gray, R. (2021). How vulnerable groups were left behind in pandemic response. Horizon. https://ec.europa.eu/research-and-innovation/en/horizon-magazine/how-vulnerable-groups-were-left-behind-pandemic-response (Erişim Tarihi: 01.09.2022).
  • Greve, B. (2007). What Characterise the Nordic Welfare State Model, Journal of Social Sciences, Vol. 3, No: 2. 53-51.
  • Hills, J. (2001) Redistribution, universality and inequality. In: Alcock, Pete, Glennerster, Howard and Oakley, Ann, (eds.) Welfare and Wellbeing: Richard Titmuss’s Contribution to Social Policy. Policy Press, Bristol, UK, pp. 103-134. ISBN 1861342993
  • Howlett, D. (2012). Use the tax system to help reduce poverty and inequality. Brief to House of Commons Finance. https://www.ourcommons.ca/Content/Committee/411/FINA/WebDoc/WD6079428/411_FINA_IIC_Briefs/CanadiansforTaxFairnessE.pdf (Erişim Tarihi: 02.10.2022)
  • Hyejin, K. (2017). How Does a Welfare State achieves Fiscal Sustainability? A Study of the Impact of Tax Equity. In (Ed.), Taxes and Taxation Trends. IntechOpen.
  • IMF. (2022a). World Economıc Outlook Internatıonal Monetary Fund Gloomy and More Uncertain. https://www.imf.org/en/Publications/WEO (Erişim Tarihi: 10.09.2022).
  • IMF. (2022b). Fiscal Monitor International Monetary Fund. Fiscal Policy From Pandemic to War. https://www.imf.org/en/Publications/FM/Issaues/2022/04/12/fiscal-monitor-april-2022 (Erişim Tarihi: 09.09.2022).
  • IMF. (2022c). Fiscal Monitor International Monetary Fund. Fiscal Policy From Pandemic to War. Database. https://www.imf.org/en/Publications/FM/Issaues/2022/04/12/fiscal-monitor-april-2022 (Erişim Tarihi: 09.09.2022).
  • Inchauste, G., Lustig, N. (2017). How do taxes and transfers impact poverty and inequality in developing countries?. World Bank Blogs.
  • Karaş, E., & Selen, U. (2021). Optimal Vergileme Arayışına Yönelik Bir Araştırma: Türkiye Örneği. Yönetim Bilimleri Dergisi, 19(40), 271-298.
  • Klemm, A., & Mauro, P. (2022). Pandemic and progressivity. International tax and public finance, 29(2), 505-535.
  • Koray, M.(2005). Sosyal Politika, Ankara: Ezgi Yayınevi.
  • Lacey, E., Massad, J., Utz, R. (2021). A Review of Fiscal Policy Responses to COVID-19. World Bank Group.
  • Lierse, H., Obinger, H., Schmitt,C. (2018). Pathways to Modern Taxation: The Welfare State - Tax State Nexus. https://ecpr.eu/Events/Event/PaperDetails/41485 (Erişim Tarihi: 09.09.2022).
  • Morel, N. and Palme, J. (2013). Financing the welfare state and the politics of taxation, in: B. Greve (Ed.) The Routledge Handbook of the Welfare State (Abingdon, Oxon: Routledge), 400–409
  • OECD. (2020). Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience. https://read.oecd-ilibrary.org/view/?ref=128_128575-o6raktc0aa&title=Tax-and-Fiscal-Policy-in-Response-to-the-Coronavirus-Crisis (Erişim Tarihi: 30.08. 2022)
  • OECD. (2022). The cost of living crisis will cause hardship and risks famine. https://www.oecd.org/coronavirus/en/data-insights/the-cost-of-living-crisis-will-cause-hardship-and-risks-famine (Erişim Tarihi: 02.10.2022)
  • Ozawa, M. N. (1973). Taxation and social welfare. Social Work, 18(3), 66–76.
  • Özdemir, S. (2007). Küreselleşme Sürecinde Refah Devleti, İstanbul Ticaret Odası Yayınları, İstanbul.
  • Ruane, S., Collins, M., & Sinfield, A. (2020). The Centrality of Taxation to Social Policy. Social Policy and Society, 19(3), 437-453.
  • Sánchez-Páramo, C., Hıll, R., Mahler, D.G., Narayan, A., Yonzan, N. (2021). COVID-19 leaves a legacy of rising poverty and widening inequality. World Bank Blogs.
  • Scheuer, F., & Slemrod, J. (2021). Taxing our wealth. Journal of Economic Perspectives, 35(1), 207-30.
  • Schmitt, C. M. (2007). Social Issues, Geopolitics, and Judaica içinde “The Concept of Social Policy (Sozialpolitik) ss: 127-139, Transaction Publishers, 2007, New Jersey editör Werner Jacob Cahnman, Judith T. Marcus, Zoltan Tarr.
  • Selen, U., & Karas, E. (2018). Refah iktisadı kapsamında sosyal refah ve vergileme ilişkisi: Türk gelir vergisinin değerlendirilmesi. Business and Economics Research Journal, 9(4), 979-993.
  • Shavshukov, V., & Zhuravleva, N. (2021). Tax policy in the system of post COVID-19 anti-crisis measures. In SHS Web of Conferences (Vol. 129, p. 01027). EDP Sciences.
  • Sinfield, A. (2020). Building Social Policies in Fiscal Welfare. Social Policy and Society, 1–13.
  • Şeren, G. Y., & Geyik, O. (2021). Türkiye’de Sosyal Koruma Harcamaları: 2000’li Yıllardan Günümüze Gelişim Ve Değişim Temelinde Genel Durum. Ufkun Ötesi Bilim Dergisi, 21(2), 211-234.
  • Şişman, Y. (2002). Sosyal Politika ve İş Hukuku, Birlik Ofset Yayınları, Eskişehir.
  • Talas, C. (1992). Türkiye’nin Açıklamalı Sosyal Politika Tarihi, Bilgi yayınevi, Ankara.
  • The World Bank. (2021). Taxes & Government Revenue. https://www.worldbank.org/en/topic/taxes-and-government-revenue#2 (Erişim Tarihi: 20.09.2022)
  • The World Bank. (2022). Stagflation Risk Rises Amid Sharp Slowdown in Growth. https://www.worldbank.org/en/news/press-release/2022/06/07/stagflation-risk-rises-amid-sharp-slowdown-in-growth-energy-markets (Erişim Tarihi: 02.10.2022)
  • Titmuss, R. M. (1974), ‘What is Social Policy?’, in Brian Abel-Smith and Kay Titmuss (eds), Social Policy: An Introduction, Chapter 2, New York, NY: Pantheon Books, 23–32.
  • UNStats. (2022). End Poverty in all its forms everywhere. https://unstats.un.org/sdgs/report/2022/Goal-01/ (Erişim Tarihi: 11.09.2022)

THE CONNECTION OF THE SOCIAL WEALTH STATE TO TAXES IN THE POST-COVID PROCESS: AN ASSESSMENT WITHIN THE FRAMEWORK OF GLOBAL PROBLEMS

Year 2022, Volume: 24 Issue: 2, 603 - 622, 20.12.2022
https://doi.org/10.26468/trakyasobed.1186637

Abstract

In order to be more economically robust, countries have introduced various tax policies during the Covid-19 process. This study aims to present a perspective specific to the social state phenomenon on how the tax policy measures taken during the pandemic periods will develop and progress in the post-Covid period. With the data and information gathered from the reports and other related materials released by international organizations, the study aims to give a foundation for the proposals to be put forward. The post-Covid process is a global issue, so in order to support global collaboration and the resolution of global issues, the tax issue should also acquire a structure that is considerate of the social welfare state.

References

  • Aktan, C. (2009). Sosyal Devletin Sosyal Maliyeti. http://www.canaktan.org/can-aktan-yasam-felsefesi/canaktan_personal/aktan-seyyah/hayat_hakikat/sosyal-devlet-maliyeti.html (Erişim Tarihi: 10.08.2022)
  • Anderson , J. C. (2011). Public Policymaking, Stamford,CT, Cengage Learning.
  • Atkinson, T. (2015). What can be done?. Working paper 2. LSE. 1-17. http://www.lse.ac.uk/InternationalInequalities/Home.aspx (Erişim Tarihi: 15.08.2022).
  • Barreix,A., Garcimartin, C., Verdi, M.F. (2021). Tax measures in the post-COVID-19 crisis. CIAT. https://ciat.org/tax-measures-in-the-post-covid-19-crisis/?lang=en (Erişim Tarihi: 30.08.2022).
  • Barrett, P. (2022). How Food and Energy are Driving the Global Inflation Surge. IMF Blog.
  • Boden, R. (2005). Taxation Research as Social Policy Research. İçinde Lamb, M., Lymer, A., Freedman, J., & James, S. (Eds.). (2004). Taxation: An interdisciplinary approach to research. OUP Oxford. (105-121).
  • Bourguignon, F. (2018). Spreading the Wealth. Finance & Development. https://www.imf.org/en/Publications/fandd/issues/2018/03/bourguignon#author (Erişim Tarihi: 16.09.2022) 22-24
  • Busemeyer, M.R. (2021). Financing the welfare state in times of extreme crisis: public support for health care spending during the Covid-19 pandemic in Germany, Journal of European Public Policy. 1-20.
  • Collins, M. L., Ruane, S., & Sinfield, A. (2020). Introduction: taxation and social policy. Social Policy and Society, 19(3), 431-436.
  • Çelik, A. (2006). AB Sosyal Politikası Uyum sürecinin Uyumsuz Alanı, Kitap Yayınevi, İstanbul.
  • Esping-Andersen, G. (2006). Toplumsal Riskler ve Refah Devletleri. İçinde Buğra A. & Keyder, Ç. (Ed.) Sosyal Politika Yazıları. İletişim yayınları, İstanbul. (33-54).
  • Gaspar,V., Keen,M., Klemm,A., ve Mauro, P. (2021). A COVID-19 Recovery Contribution. IMFBlog. https://blogs.imf.org/2021/04/16/a-covid-19-recovery-contribution/ (Erişim Tarihi: 30.08.2022).
  • Geyik, O., & Şeren, G. Y. (2021). Vergilerin Sosyal Harcamalar Özelinde Topluma Geri Dönüşü: Türkiye Üzerine Bir Analiz. Aksaray Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13(3), 17-28.
  • Gray, R. (2021). How vulnerable groups were left behind in pandemic response. Horizon. https://ec.europa.eu/research-and-innovation/en/horizon-magazine/how-vulnerable-groups-were-left-behind-pandemic-response (Erişim Tarihi: 01.09.2022).
  • Greve, B. (2007). What Characterise the Nordic Welfare State Model, Journal of Social Sciences, Vol. 3, No: 2. 53-51.
  • Hills, J. (2001) Redistribution, universality and inequality. In: Alcock, Pete, Glennerster, Howard and Oakley, Ann, (eds.) Welfare and Wellbeing: Richard Titmuss’s Contribution to Social Policy. Policy Press, Bristol, UK, pp. 103-134. ISBN 1861342993
  • Howlett, D. (2012). Use the tax system to help reduce poverty and inequality. Brief to House of Commons Finance. https://www.ourcommons.ca/Content/Committee/411/FINA/WebDoc/WD6079428/411_FINA_IIC_Briefs/CanadiansforTaxFairnessE.pdf (Erişim Tarihi: 02.10.2022)
  • Hyejin, K. (2017). How Does a Welfare State achieves Fiscal Sustainability? A Study of the Impact of Tax Equity. In (Ed.), Taxes and Taxation Trends. IntechOpen.
  • IMF. (2022a). World Economıc Outlook Internatıonal Monetary Fund Gloomy and More Uncertain. https://www.imf.org/en/Publications/WEO (Erişim Tarihi: 10.09.2022).
  • IMF. (2022b). Fiscal Monitor International Monetary Fund. Fiscal Policy From Pandemic to War. https://www.imf.org/en/Publications/FM/Issaues/2022/04/12/fiscal-monitor-april-2022 (Erişim Tarihi: 09.09.2022).
  • IMF. (2022c). Fiscal Monitor International Monetary Fund. Fiscal Policy From Pandemic to War. Database. https://www.imf.org/en/Publications/FM/Issaues/2022/04/12/fiscal-monitor-april-2022 (Erişim Tarihi: 09.09.2022).
  • Inchauste, G., Lustig, N. (2017). How do taxes and transfers impact poverty and inequality in developing countries?. World Bank Blogs.
  • Karaş, E., & Selen, U. (2021). Optimal Vergileme Arayışına Yönelik Bir Araştırma: Türkiye Örneği. Yönetim Bilimleri Dergisi, 19(40), 271-298.
  • Klemm, A., & Mauro, P. (2022). Pandemic and progressivity. International tax and public finance, 29(2), 505-535.
  • Koray, M.(2005). Sosyal Politika, Ankara: Ezgi Yayınevi.
  • Lacey, E., Massad, J., Utz, R. (2021). A Review of Fiscal Policy Responses to COVID-19. World Bank Group.
  • Lierse, H., Obinger, H., Schmitt,C. (2018). Pathways to Modern Taxation: The Welfare State - Tax State Nexus. https://ecpr.eu/Events/Event/PaperDetails/41485 (Erişim Tarihi: 09.09.2022).
  • Morel, N. and Palme, J. (2013). Financing the welfare state and the politics of taxation, in: B. Greve (Ed.) The Routledge Handbook of the Welfare State (Abingdon, Oxon: Routledge), 400–409
  • OECD. (2020). Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience. https://read.oecd-ilibrary.org/view/?ref=128_128575-o6raktc0aa&title=Tax-and-Fiscal-Policy-in-Response-to-the-Coronavirus-Crisis (Erişim Tarihi: 30.08. 2022)
  • OECD. (2022). The cost of living crisis will cause hardship and risks famine. https://www.oecd.org/coronavirus/en/data-insights/the-cost-of-living-crisis-will-cause-hardship-and-risks-famine (Erişim Tarihi: 02.10.2022)
  • Ozawa, M. N. (1973). Taxation and social welfare. Social Work, 18(3), 66–76.
  • Özdemir, S. (2007). Küreselleşme Sürecinde Refah Devleti, İstanbul Ticaret Odası Yayınları, İstanbul.
  • Ruane, S., Collins, M., & Sinfield, A. (2020). The Centrality of Taxation to Social Policy. Social Policy and Society, 19(3), 437-453.
  • Sánchez-Páramo, C., Hıll, R., Mahler, D.G., Narayan, A., Yonzan, N. (2021). COVID-19 leaves a legacy of rising poverty and widening inequality. World Bank Blogs.
  • Scheuer, F., & Slemrod, J. (2021). Taxing our wealth. Journal of Economic Perspectives, 35(1), 207-30.
  • Schmitt, C. M. (2007). Social Issues, Geopolitics, and Judaica içinde “The Concept of Social Policy (Sozialpolitik) ss: 127-139, Transaction Publishers, 2007, New Jersey editör Werner Jacob Cahnman, Judith T. Marcus, Zoltan Tarr.
  • Selen, U., & Karas, E. (2018). Refah iktisadı kapsamında sosyal refah ve vergileme ilişkisi: Türk gelir vergisinin değerlendirilmesi. Business and Economics Research Journal, 9(4), 979-993.
  • Shavshukov, V., & Zhuravleva, N. (2021). Tax policy in the system of post COVID-19 anti-crisis measures. In SHS Web of Conferences (Vol. 129, p. 01027). EDP Sciences.
  • Sinfield, A. (2020). Building Social Policies in Fiscal Welfare. Social Policy and Society, 1–13.
  • Şeren, G. Y., & Geyik, O. (2021). Türkiye’de Sosyal Koruma Harcamaları: 2000’li Yıllardan Günümüze Gelişim Ve Değişim Temelinde Genel Durum. Ufkun Ötesi Bilim Dergisi, 21(2), 211-234.
  • Şişman, Y. (2002). Sosyal Politika ve İş Hukuku, Birlik Ofset Yayınları, Eskişehir.
  • Talas, C. (1992). Türkiye’nin Açıklamalı Sosyal Politika Tarihi, Bilgi yayınevi, Ankara.
  • The World Bank. (2021). Taxes & Government Revenue. https://www.worldbank.org/en/topic/taxes-and-government-revenue#2 (Erişim Tarihi: 20.09.2022)
  • The World Bank. (2022). Stagflation Risk Rises Amid Sharp Slowdown in Growth. https://www.worldbank.org/en/news/press-release/2022/06/07/stagflation-risk-rises-amid-sharp-slowdown-in-growth-energy-markets (Erişim Tarihi: 02.10.2022)
  • Titmuss, R. M. (1974), ‘What is Social Policy?’, in Brian Abel-Smith and Kay Titmuss (eds), Social Policy: An Introduction, Chapter 2, New York, NY: Pantheon Books, 23–32.
  • UNStats. (2022). End Poverty in all its forms everywhere. https://unstats.un.org/sdgs/report/2022/Goal-01/ (Erişim Tarihi: 11.09.2022)

POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME

Year 2022, Volume: 24 Issue: 2, 603 - 622, 20.12.2022
https://doi.org/10.26468/trakyasobed.1186637

Abstract

Ülkeler ekonomik manada güçlenebilmek adına Covid-19 sürecinde kimi vergi politikaları uygulamaya koymuşlardır. Bu çalışma pandeminin pik yaptığı dönemlerde alınan vergi politikası önlemlerinin post covid sürecinde ne şekilde bir gelişim ve seyir kaydedeceğine yönelik sosyal devlet olgusu özelinde bir bakış açısı sunmayı amaçlamaktadır. Çalışmada uluslararası kuruluşların yayınlamış oldukları rapor ve ilgili diğer belgelerden elde edilen veri ve bilgilerle ortaya konulmak istenen fikirlere bir temel sağlanmak istenmiştir. Çalışma her ne kadar vergi odaklı ele alınsa da maliye biliminde vergiler ve kamu harcamalarının birbirleriyle olan güçlü bağı unutulmamalıdır. Çünkü sosyal bir refah devletinin inşası için tek başına bir vergi politikası yetmeyeceği gibi tek başına bir kamu harcaması politikası da yeterli olmayabilir. Post-covid sürecinin bir küresel sorun olması hasebiyle vergi hususu da küresel işbirlikleri ve küresel sorunsalların takibi doğrultusunda sosyal refah devletine duyarlı bir yapı kazanmalıdır.

References

  • Aktan, C. (2009). Sosyal Devletin Sosyal Maliyeti. http://www.canaktan.org/can-aktan-yasam-felsefesi/canaktan_personal/aktan-seyyah/hayat_hakikat/sosyal-devlet-maliyeti.html (Erişim Tarihi: 10.08.2022)
  • Anderson , J. C. (2011). Public Policymaking, Stamford,CT, Cengage Learning.
  • Atkinson, T. (2015). What can be done?. Working paper 2. LSE. 1-17. http://www.lse.ac.uk/InternationalInequalities/Home.aspx (Erişim Tarihi: 15.08.2022).
  • Barreix,A., Garcimartin, C., Verdi, M.F. (2021). Tax measures in the post-COVID-19 crisis. CIAT. https://ciat.org/tax-measures-in-the-post-covid-19-crisis/?lang=en (Erişim Tarihi: 30.08.2022).
  • Barrett, P. (2022). How Food and Energy are Driving the Global Inflation Surge. IMF Blog.
  • Boden, R. (2005). Taxation Research as Social Policy Research. İçinde Lamb, M., Lymer, A., Freedman, J., & James, S. (Eds.). (2004). Taxation: An interdisciplinary approach to research. OUP Oxford. (105-121).
  • Bourguignon, F. (2018). Spreading the Wealth. Finance & Development. https://www.imf.org/en/Publications/fandd/issues/2018/03/bourguignon#author (Erişim Tarihi: 16.09.2022) 22-24
  • Busemeyer, M.R. (2021). Financing the welfare state in times of extreme crisis: public support for health care spending during the Covid-19 pandemic in Germany, Journal of European Public Policy. 1-20.
  • Collins, M. L., Ruane, S., & Sinfield, A. (2020). Introduction: taxation and social policy. Social Policy and Society, 19(3), 431-436.
  • Çelik, A. (2006). AB Sosyal Politikası Uyum sürecinin Uyumsuz Alanı, Kitap Yayınevi, İstanbul.
  • Esping-Andersen, G. (2006). Toplumsal Riskler ve Refah Devletleri. İçinde Buğra A. & Keyder, Ç. (Ed.) Sosyal Politika Yazıları. İletişim yayınları, İstanbul. (33-54).
  • Gaspar,V., Keen,M., Klemm,A., ve Mauro, P. (2021). A COVID-19 Recovery Contribution. IMFBlog. https://blogs.imf.org/2021/04/16/a-covid-19-recovery-contribution/ (Erişim Tarihi: 30.08.2022).
  • Geyik, O., & Şeren, G. Y. (2021). Vergilerin Sosyal Harcamalar Özelinde Topluma Geri Dönüşü: Türkiye Üzerine Bir Analiz. Aksaray Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13(3), 17-28.
  • Gray, R. (2021). How vulnerable groups were left behind in pandemic response. Horizon. https://ec.europa.eu/research-and-innovation/en/horizon-magazine/how-vulnerable-groups-were-left-behind-pandemic-response (Erişim Tarihi: 01.09.2022).
  • Greve, B. (2007). What Characterise the Nordic Welfare State Model, Journal of Social Sciences, Vol. 3, No: 2. 53-51.
  • Hills, J. (2001) Redistribution, universality and inequality. In: Alcock, Pete, Glennerster, Howard and Oakley, Ann, (eds.) Welfare and Wellbeing: Richard Titmuss’s Contribution to Social Policy. Policy Press, Bristol, UK, pp. 103-134. ISBN 1861342993
  • Howlett, D. (2012). Use the tax system to help reduce poverty and inequality. Brief to House of Commons Finance. https://www.ourcommons.ca/Content/Committee/411/FINA/WebDoc/WD6079428/411_FINA_IIC_Briefs/CanadiansforTaxFairnessE.pdf (Erişim Tarihi: 02.10.2022)
  • Hyejin, K. (2017). How Does a Welfare State achieves Fiscal Sustainability? A Study of the Impact of Tax Equity. In (Ed.), Taxes and Taxation Trends. IntechOpen.
  • IMF. (2022a). World Economıc Outlook Internatıonal Monetary Fund Gloomy and More Uncertain. https://www.imf.org/en/Publications/WEO (Erişim Tarihi: 10.09.2022).
  • IMF. (2022b). Fiscal Monitor International Monetary Fund. Fiscal Policy From Pandemic to War. https://www.imf.org/en/Publications/FM/Issaues/2022/04/12/fiscal-monitor-april-2022 (Erişim Tarihi: 09.09.2022).
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There are 46 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Gamze Yıldız Şeren 0000-0002-5063-1172

Dilek Akbaş Akdoğan 0000-0002-8132-6971

Early Pub Date December 20, 2021
Publication Date December 20, 2022
Published in Issue Year 2022 Volume: 24 Issue: 2

Cite

APA Şeren, G. Y., & Akbaş Akdoğan, D. (2022). POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME. Trakya Üniversitesi Sosyal Bilimler Dergisi, 24(2), 603-622. https://doi.org/10.26468/trakyasobed.1186637
AMA Şeren GY, Akbaş Akdoğan D. POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME. Trakya Üniversitesi Sosyal Bilimler Dergisi. December 2022;24(2):603-622. doi:10.26468/trakyasobed.1186637
Chicago Şeren, Gamze Yıldız, and Dilek Akbaş Akdoğan. “POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME”. Trakya Üniversitesi Sosyal Bilimler Dergisi 24, no. 2 (December 2022): 603-22. https://doi.org/10.26468/trakyasobed.1186637.
EndNote Şeren GY, Akbaş Akdoğan D (December 1, 2022) POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME. Trakya Üniversitesi Sosyal Bilimler Dergisi 24 2 603–622.
IEEE G. Y. Şeren and D. Akbaş Akdoğan, “POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME”, Trakya Üniversitesi Sosyal Bilimler Dergisi, vol. 24, no. 2, pp. 603–622, 2022, doi: 10.26468/trakyasobed.1186637.
ISNAD Şeren, Gamze Yıldız - Akbaş Akdoğan, Dilek. “POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME”. Trakya Üniversitesi Sosyal Bilimler Dergisi 24/2 (December 2022), 603-622. https://doi.org/10.26468/trakyasobed.1186637.
JAMA Şeren GY, Akbaş Akdoğan D. POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME. Trakya Üniversitesi Sosyal Bilimler Dergisi. 2022;24:603–622.
MLA Şeren, Gamze Yıldız and Dilek Akbaş Akdoğan. “POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME”. Trakya Üniversitesi Sosyal Bilimler Dergisi, vol. 24, no. 2, 2022, pp. 603-22, doi:10.26468/trakyasobed.1186637.
Vancouver Şeren GY, Akbaş Akdoğan D. POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME. Trakya Üniversitesi Sosyal Bilimler Dergisi. 2022;24(2):603-22.
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