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Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi

Yıl 2018, Cilt: 7 Sayı: 2, 832 - 850, 21.12.2018

Habip Demirhan

Öz

Devletin vazgeçemediği gelir
unsurlarının başında gelen vergi, aynı zamanda devlet ile vatandaşı arasında
önemli bir ilişki yapısının temelini oluşturmaktadır. Bu ilişki tarihsel süreç
içerisinde çeşitli sürtüşmelere ve savaşlara bile sebebiyet verebilmiştir.
Devletin kimden nasıl, ne kadar ve hangi nedenlerle vergiyi alacağını açıklayan
vergi teorileri çerçevesinde devletler vergi sistemleri düzenlenmektedir.



Dünya genelinde devletlerin
yönetim ve kültür yapılarına göre vergi sistemleri farklılık
gösterebilmektedir. Çalışmamızda otuza yakın ulusu içerisinde barındıran
Bolivya’nın vergi sistemi incelenerek vergi yapısının hangi temeller üzerine
oturtulduğu açıklanmaya çalışılmıştır.

Anahtar Kelimeler

Vergi Vergi Sistemi Latin Amerika Bolivya

Kaynakça

  • Anderson S. T. (2013), The Mineral Industry of Bolivia, 2011 Minerals Yearbook, U.S. Geological Survey, U.S. Department of Interior, May 2013, http://minerals.usgs.gov/minerals/pubs/country/2011/myb3-2011-bl.pdf (08.10.2018)
  • Cerutti E., Jaramillo, Mansilla M., & Simone A. (2007). Bolivia:Selected Issues, International Monetary Fund Country Report, No.07/249, July.
  • Coelho H. Ebrill, L. P., & Summers V. P. (2001). Bank Debit Taxes in Latin America - An Analysis of Recent Trends, IMF Working Paper, No. 01/67 (Washington: International Monetary Fund).
  • Country Profile: Bolivia (2006).Library of Congress- Federal Research Division, January 2006, http://lcweb2.loc.gov/frd/cs/profiles/Bolivia.pdf (10.11.2018)
  • Deloitte, Bolivia Highlights (2012). http://www2.deloitte.com/content/dam/Deloitte. /global/Docume. nts/Tax/dttl-tax-boliviahighlights-2013.pdf (27.11.2018)
  • Donaldson C. V. (2007). Analysis of the Hydrocarbon Sector in Bolivia: How are the Gas and Oil Revenues Distributed”, Institute for Advanced Development Studies, Development Research Working Paper Series, No:6.
  • Ernst&Young (2012), Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2012-2013,ss.149-155.
  • Faguet, J. P. (2003). Decentralization and Local Government in Bolivia: An Overview from the Bottom Up, Crisis States, Development Research Center, April. Federation of Municipal Association of Bolivia, Municipal Green Fund, http://www.fcm.ca/Documents/presentations/2010/SCC2010/Federation_of_Municipal_Associations_of_Bolivia_EN.pdf (09.11.2018)
  • Inter-American Center of Tax Administrations, Bolivia, http://www.ciat.org/ind. ex.php/en/products-and-services/ciatdata/countries/bolivia.html (13.11.2018)
  • Jenkins G. P., & Larrain, L. (1991). A Review of Tax Policies and Administration in Bolivia, Development Discussion Papers. 1991/10. JDI Executive Programs Legal System of Bolivia, http://www.oas.org/juridico/mla/en/bol/en_bol-int-description.pdf (09.11.2018)
  • Lustig, N., Pessino, C., & Scott, J. (2013). The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview. Commitment to Equity, Working Paper, No:13, April.
  • Muriel B.H. (2011). Bolivian Sub-National Revenues: A Review, Institute For Advanced Development Studies, Development Research Working Paper Series, April, 2011.
  • Rojas C. & Rojas, F. (2001). Guide To Doing Business in Bolivia, Lex Mundi, May, 2001.
  • Sachs J. (2001). The Bolivian Hyperinflation and Stabilization, AEA papers and Proceedings, ss.278-283.
  • Seemann, M. (2004). The Bolivian Decentralization Process and the Role of Municipal Associations, Hamburg Institute for International Economics, Discussion Paper, No.271, 2004.
  • Türkiye Büyük Millet Meclisi Yeni Anayasa İnternet Sitesi, Bolivya Anayasası, https://yenianayasa.tbmm.gov.tr/docs/bolivya.pdf (10.11.2018)
  • United Nations (2007). Republic of Bolivia, Public Administration Country Profile, Department of Economic and Social Affairs (DESA, September 2007, http://unpan1.un.org/intradoc/groups/public/documents/un/unpan028166.pdf (03.12.2018)
  • http://data.worldbank.org/
  • http://stats.oecd.org/
  • http://www.imf.org/external/data.htm

Yıl 2018, Cilt: 7 Sayı: 2, 832 - 850, 21.12.2018

Habip Demirhan

Öz

Kaynakça

  • Anderson S. T. (2013), The Mineral Industry of Bolivia, 2011 Minerals Yearbook, U.S. Geological Survey, U.S. Department of Interior, May 2013, http://minerals.usgs.gov/minerals/pubs/country/2011/myb3-2011-bl.pdf (08.10.2018)
  • Cerutti E., Jaramillo, Mansilla M., & Simone A. (2007). Bolivia:Selected Issues, International Monetary Fund Country Report, No.07/249, July.
  • Coelho H. Ebrill, L. P., & Summers V. P. (2001). Bank Debit Taxes in Latin America - An Analysis of Recent Trends, IMF Working Paper, No. 01/67 (Washington: International Monetary Fund).
  • Country Profile: Bolivia (2006).Library of Congress- Federal Research Division, January 2006, http://lcweb2.loc.gov/frd/cs/profiles/Bolivia.pdf (10.11.2018)
  • Deloitte, Bolivia Highlights (2012). http://www2.deloitte.com/content/dam/Deloitte. /global/Docume. nts/Tax/dttl-tax-boliviahighlights-2013.pdf (27.11.2018)
  • Donaldson C. V. (2007). Analysis of the Hydrocarbon Sector in Bolivia: How are the Gas and Oil Revenues Distributed”, Institute for Advanced Development Studies, Development Research Working Paper Series, No:6.
  • Ernst&Young (2012), Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2012-2013,ss.149-155.
  • Faguet, J. P. (2003). Decentralization and Local Government in Bolivia: An Overview from the Bottom Up, Crisis States, Development Research Center, April. Federation of Municipal Association of Bolivia, Municipal Green Fund, http://www.fcm.ca/Documents/presentations/2010/SCC2010/Federation_of_Municipal_Associations_of_Bolivia_EN.pdf (09.11.2018)
  • Inter-American Center of Tax Administrations, Bolivia, http://www.ciat.org/ind. ex.php/en/products-and-services/ciatdata/countries/bolivia.html (13.11.2018)
  • Jenkins G. P., & Larrain, L. (1991). A Review of Tax Policies and Administration in Bolivia, Development Discussion Papers. 1991/10. JDI Executive Programs Legal System of Bolivia, http://www.oas.org/juridico/mla/en/bol/en_bol-int-description.pdf (09.11.2018)
  • Lustig, N., Pessino, C., & Scott, J. (2013). The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview. Commitment to Equity, Working Paper, No:13, April.
  • Muriel B.H. (2011). Bolivian Sub-National Revenues: A Review, Institute For Advanced Development Studies, Development Research Working Paper Series, April, 2011.
  • Rojas C. & Rojas, F. (2001). Guide To Doing Business in Bolivia, Lex Mundi, May, 2001.
  • Sachs J. (2001). The Bolivian Hyperinflation and Stabilization, AEA papers and Proceedings, ss.278-283.
  • Seemann, M. (2004). The Bolivian Decentralization Process and the Role of Municipal Associations, Hamburg Institute for International Economics, Discussion Paper, No.271, 2004.
  • Türkiye Büyük Millet Meclisi Yeni Anayasa İnternet Sitesi, Bolivya Anayasası, https://yenianayasa.tbmm.gov.tr/docs/bolivya.pdf (10.11.2018)
  • United Nations (2007). Republic of Bolivia, Public Administration Country Profile, Department of Economic and Social Affairs (DESA, September 2007, http://unpan1.un.org/intradoc/groups/public/documents/un/unpan028166.pdf (03.12.2018)
  • http://data.worldbank.org/
  • http://stats.oecd.org/
  • http://www.imf.org/external/data.htm
Toplam 20 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

Habip Demirhan 0000-0001-8621-0778

Yayımlanma Tarihi 21 Aralık 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 7 Sayı: 2

Kaynak Göster

APA Demirhan, H. (2018). Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi, 7(2), 832-850.
AMA Demirhan H. Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi. Aralık 2018;7(2):832-850.
Chicago Demirhan, Habip. “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 7, sy. 2 (Aralık 2018): 832-50.
EndNote Demirhan H (01 Aralık 2018) Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 7 2 832–850.
IEEE H. Demirhan, “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”, Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi, c. 7, sy. 2, ss. 832–850, 2018.
ISNAD Demirhan, Habip. “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 7/2 (Aralık 2018), 832-850.
JAMA Demirhan H. Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi. 2018;7:832–850.
MLA Demirhan, Habip. “Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi”. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi, c. 7, sy. 2, 2018, ss. 832-50.
Vancouver Demirhan H. Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi. Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi. 2018;7(2):832-50.

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