İNGİLTERE’DE MALİ GÜCÜN GÖSTERGESİ OLARAK UYGULANAN BİR VERGİ: ŞÖMİNE VERGİSİ

Öz

İngiltere’de tarih boyunca şapka, deri, tuz, pencere, duvar kağıdı ve sabun gibi pek çok unsur üzerine vergi uygulanmıştır. İngiltere özellikle 17. ve 18. yüzyıllarda yaşanan askeri ve siyasi gelişmelerin maliye alanına yansıması ve bu nedenle ülkenin yaşadığı çeşitli ekonomik ve mali sorunlar doğrultusunda yeni vergilerin belirlenmesindeki farklılığı açısından önem taşımaktadır. Bu özellikleri nedeniyle çalışmada, İngiltere’de uygulanmış olan söz konusu ilginç vergilerden biri niteliğindeki şömine vergisinin incelenmesi ve değerlendirilmesi amaçlanmıştır. Şömine vergisi, İngiltere’de 1662-1689 döneminde mali gücün göstergesi olarak uygulanmış ve nüfus sayımı, mali gücün ve servet düzeyinin belirlenmesi gibi birçok hususun tespit edilmesinde önem taşımıştır. Ancak, bu vergi, sayım yapmaya yetkili görevlilerin eve alınmaması, mülklerin boş bırakılması, şöminelerin kapatılması ve verginin ödenmemesi gibi pek çok tepkiyle karşılanmıştır. Öte yandan; muafiyetlerin ve verginin uygulanma esaslarının karmaşık olması, bazı bölgelerde yapılan listelerin gerçeği net olarak yansıt(a)maması ve bölgeler arası karşılaştırmaların etkin bir biçimde yapılamaması nedenleriyle şömine vergisi eleştirilmiştir. En önemli eleştiri nedeni ise şömine sayısının mali gücü yansıtmadığı düşüncesi olmuştur. Nitekim şömine sayısının fazla olduğu bazı mülklerin ticari amaçla kullanılması, bazılarının ise aileler arasında paylaşılarak kullanıldığından zenginlik göstergesi olamayacağı düşüncesi bu eleştirinin odak noktası olmuştur. Çalışmada şömine vergisi; özellikleri, uygulanma esasları, vergiye karşı tepkiler ve verisi elde edilebilen şehirler için bazı sınıflandırmalar itibarıyla incelenmiş ve uygulanma biçimine ilişkin birtakım değerlendirmelerde bulunulmuştur.

Anahtar Kelimeler

• Şömine vergisi
• İngiltere
• mali güç.

A Tax Applied as an Indicator of Ability to Pay in England: Hearth Tax

Öz

Throughout history in England, taxes have been imposed on many items such as hats, leather, salt, windows, wallpaper and soap. England is especially important in terms of the reflection of the military and political developments in the 17th and 18th centuries on the field of public finance and therefore its difference in determining new taxes in line with the various economic and financial problems that the country is experiencing. Due to these features, in this study, it is aimed to examine and evaluate the hearth tax, which is one of the interesting taxes applied in England. Hearth tax was applied as an indicator of ability to pay in England in the period of 1662-1689 and was important in determining many issues such as population, ability to pay and the level of wealth. However, there were many reactions against this tax, such as not allowing the collectors to make the list, leaving the properties empty, closing the hearths and not paying the tax. On the other hand; hearth tax has been criticized due to the complexity of the exemptions and taxation principles, the fact that the lists made in some regions do not clearly reflect the truth, and that inter-regional comparisons can not be made effectively. The most important reason for criticism was the thought that the number of hearths did not reflect the ability to pay. As a matter of fact, the focus of this criticism has been the idea that some properties with a high number of hearths are used for commercial purposes, while others are shared between families and can not be an indicator of wealth. In the study, hearth tax has been examined in terms of its features, principles of application, reactions to the tax and some classifications for the cities whose data can be obtained, and some evaluations have been made about the way it is applied.

Anahtar Kelimeler

• Hearth tax
• England
• ability to pay.

Kaynakça

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