OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI

Coşkun Can Aktan; Ebru Karaş

doi:10.53881/hiad.1558397

OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI

Öz

Normatif iktisat içerisinde yer alan optimal vergileme teorisi, toplumsal refah açısından en iyi vergilemenin nasıl olması gerektiğini araştıran bir alandır. Toplumsal refahın temel göstergeleri kaynak dağılımında etkinlik ve adalettir. Bu kapsamda optimal vergilemeden beklenen, kaynakların etkin ve adil dağılımını sağlayacak ideal bir vergilemenin yapılmasıdır. İdeal bir vergi sisteminde başta etkinlik ve adalet olmak üzere bir takım vergileme ilkelerine uygunluk aranmaktadır Bu yazıda optimal vergileme açısından Ramsey vergileri konusu incelenmektedir.

Anahtar Kelimeler

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

Hukuk ve İktisat

Bölüm

Araştırma Makalesi

Yazarlar

Coşkun Can Aktan ^*
0000-0003-4294-2314
Türkiye

Ebru Karaş
Türkiye

Erken Görünüm Tarihi

28 Ekim 2024

Yayımlanma Tarihi

31 Aralık 2024

Gönderilme Tarihi

30 Eylül 2024

Kabul Tarihi

28 Ekim 2024

Yayımlandığı Sayı

Yıl 2024 Cilt: 16 Sayı: 2

DOI

https://doi.org/10.53881/hiad.1558397

IZ

https://izlik.org/JA37HE22SE

Kaynak Göster

RIS / Bibtex

APA

Aktan, C. C., & Karaş, E. (2024). OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI. Hukuk ve İktisat Araştırmaları Dergisi, 16(2), 243-263. https://doi.org/10.53881/hiad.1558397

AMA

1.Aktan CC, Karaş E. OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI. Hukuk ve İktisat Araştırmaları Dergisi. 2024;16(2):243-263. doi:10.53881/hiad.1558397

Chicago

Aktan, Coşkun Can, ve Ebru Karaş. 2024. “OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI”. Hukuk ve İktisat Araştırmaları Dergisi 16 (2): 243-63. https://doi.org/10.53881/hiad.1558397.

EndNote

Aktan CC, Karaş E (01 Aralık 2024) OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI. Hukuk ve İktisat Araştırmaları Dergisi 16 2 243–263.

IEEE

[1]C. C. Aktan ve E. Karaş, “OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI”, Hukuk ve İktisat Araştırmaları Dergisi, c. 16, sy 2, ss. 243–263, Ara. 2024, doi: 10.53881/hiad.1558397.

ISNAD

Aktan, Coşkun Can - Karaş, Ebru. “OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI”. Hukuk ve İktisat Araştırmaları Dergisi 16/2 (01 Aralık 2024): 243-263. https://doi.org/10.53881/hiad.1558397.

JAMA

1.Aktan CC, Karaş E. OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI. Hukuk ve İktisat Araştırmaları Dergisi. 2024;16:243–263.

MLA

Aktan, Coşkun Can, ve Ebru Karaş. “OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI”. Hukuk ve İktisat Araştırmaları Dergisi, c. 16, sy 2, Aralık 2024, ss. 243-6, doi:10.53881/hiad.1558397.

Vancouver

1.Coşkun Can Aktan, Ebru Karaş. OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI. Hukuk ve İktisat Araştırmaları Dergisi. 01 Aralık 2024;16(2):243-6. doi:10.53881/hiad.1558397

Cited By

OPTİMAL VERGİLEME (Optimal Vergileme Teorisinin Doğuşu, Gelişimi ve Geleceği: Literatüre Eleştirel Bir Bakış)

Ekonomi Bilimleri Dergisi

https://doi.org/10.55827/ebd.1588479