Latin Amerika’da Vergisel Meşruiyetin Devlet-Toplum İlişkileri: Mali Güven Döngüsü Yaklaşımı

Öz

Bu çalışma, vergi teorisini klasik etkinlik–adalet ikileminin ötesine taşıyarak kamu ekonomisinin merkezine mali güven kavramını yerleştirmeyi amaçlamaktadır. Araştırma, teorik ağırlıklı bir çalışma olup mali sosyoloji geleneğine dayalı tarihsel ve kavramsal çözümleme yöntemini kullanmakta; Latin Amerika örneği üzerinden yapılan ikincil veri ve bulgu değerlendirmeleriyle desteklenmektedir. Çalışmada geliştirilen mali güven döngüsü modeli, Latin Amerika’da gelir eşitsizliği, düşük kurumsal güven ve sınırlı mali kapasite arasındaki etkileşimi açıklamaktadır. Bulgular, artan eşitsizliğin adalet algısını ve mali güveni zayıflatarak gönüllü vergi uyumunu azalttığını göstermektedir. Sonuç olarak, kamu ekonomisinin sürdürülebilirliği yalnızca mali disiplinle değil, vatandaşların devlete duyduğu güvenin yeniden inşasıyla mümkündür.

Anahtar Kelimeler

• Mali Güven
• Vergileme
• Eşitsizlik-Meşruiyet
• Mali Sosyoloji
• Latin Amerika

State-Society Relationships of Tax Legitimacy in Latin America: The Fiscal Trust Cycle Approach

Öz

This study aims to move tax theory beyond the classic efficiency-fairness dichotomy and place the concept of fiscal trust at the heart of public economics. The study is primarily theoretical in nature and employs a historical and conceptual analysis grounded in the tradition of fiscal sociology; it is further supported by secondary data and findings based on the case of Latin America. The fiscal trust cycle model developed in this study explains the interaction between income inequality, low institutional trust, and limited fiscal capacity in Latin America. The findings indicate that rising inequality undermines perceptions of fairness and fiscal trust, thereby reducing voluntary tax compliance. Ultimately, the sustainability of public economics is possible not only through fiscal discipline but also by rebuilding citizens' trust in the government.

Anahtar Kelimeler

• Fiscal Confidence
• Taxation
• Inequality-Legitimacy
• Fiscal Sociology
• Latin America

Kaynakça

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