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Thoughts on the Manifesto for Democratization of Europe in the Light of Fiscal Powers

Yıl 2021, Cilt 6, Sayı 2, 211 - 232, 25.12.2021
https://doi.org/10.30927/ijpf.889339

Öz

Today we are witnessing almost the widest gap between the richest and the poorest. Besides economic aspect of inequality, democracy deficit, acceleration of global warming, urgent needs to adopt sustainable development, adaptation issues of the migrants can be considered as main problems of today’s world. Current models are being insufficient to address these problems. Basically, European Union does not have a strong mechanism to adopt tax measures. The opponents consider that because they are not directly elected, European Union institutions may lack the democratic legitimacy that would be needed to have tax-raising powers. Considering that challenge The Manifesto for the Democratization of Europe -with its concrete suggestions- constitutes an essential effort to tackle these problems. Suggestions in the Manifesto are easily filling the gaps in the existing system in Europe. The system envisaged in the Manifesto is focusing on the European Assembly especially with its tax-raising and expenditure power. The mechanism is also novel, in the sense that it leaves the traditional way of budgeting. In this article, the authors aim is to identify the suggested model of the Manifesto and the Treaty on the Democratization of Europe.

Kaynakça

  • Aktan, C.C., Dileyici, D., Saraç, Ö. (2002). Vergi, Zulüm ve İsyan, Phoenix Yayınları, Ankara.
  • Alan, H. (2005). Medieval Law and the Foundations of the State, Oxford University Press, Oxford.
  • Andrew, B. (2015). Beyond Magna Carta, A Constitution for the United Kingdom, Hart Publishing, Oxford.
  • Andrew, B., (2016). The Codes of the Constitution, Hart Publishing, North America.
  • Avi-Yonah, R. S. (2000). “Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”, Harvard Law Review, Vol. 113, No. 7, 1573 -1676. Bulutoğlu, K. (2004). Kamu Bütçesi Kamu Harcamaları Kamu Borçları, Batı Türkeli Yayıncılık, İstanbul.
  • Çağan, N. (1985). “Anayasa Çerçevesinde Kamu Maliyesinin Parlamenter Kontrolü”, Anayasa Yargısı (1), 199- 224.
  • Dayanç Kuzeyli, N.N. (2019). “Taxation as a Preventative Measure for Environmental Protection” Environmental Tax Studies for the Ecological Transition, (Ed.) Ezcurra M.V., Spain, 51-65.
  • Declaration of Human and Civic Rights, https://www.conseil-constitutionnel.fr/en/declaration-of-human-and-civic-rights-of-26-august-1789 , (17.03.2019).
  • Edizdoğan, N., Çetinkaya, Ö. (2016). Kamu Bütçesi, Ekin Basın Yayın Dağıtım, 7. Baskı, Bursa.
  • European Comission (2018). Platform for Tax Good Governance – Competitiveness and Tax Competition https://ec.europa.eu/taxation_customs/sites/taxation/files/document_of_com_ competitiveness_and_taxation_docx_en.pdf (25.02.2021)
  • Feyzioğlu, B. N. (1984). Nazari Tatbiki Mukayeseli Bütçe, Fakülteler Matbaası, Ankara.
  • Gürsoy, B. (1978). Kamusal Maliye, C. II, Ankara Üniversitesi Siyasal Bilimler Fakültesi Yayınları No. 426, Ankara.
  • Hennette, S., Piketty, T., Sacriste, G. & Vauches, A. (2019). How to Democratize Europe, Harvard University Press, USA.
  • Inter-Parliamentary Union, (2012). Parliaments, Casell and Company Ltd., London.
  • Kendrick, M. S. (1939) “The Ability-to-Pay Theory of Taxation”, The American Economic Review, Vol. 29, No. 1, 92- 101.
  • Maddicott, J. R., (2012). The Origins of the English Parliament 924-1327, Oxford University Press, Oxford.
  • Manifesto for the Democratization of Europe, (2018). http://tdem.eu/en/manifesto/, (13.02.2020).
  • Milne, J. (2019). “Environmental Taxation”, The Oxford Handbook of Comparative Environmental Law. (Ed.) Lees E. & Viñuales, J. E. 904-925.
  • Mutluer, K., Öner, E. & Kesik A. (2016). Teoride ve Uygulamada Kamu Maliyesi, İstanbul Bilgi Üniversitesi Yayınları, İstanbul.
  • Müftüoğlu, Z. (2019). “Demokrasi ve Mali Yetkiler İlişkisinde Yeni Bir Soluk”, Mali Hukuk Dergisi, V. 15 (176), 1747-1764.
  • Nicodème, G. (2006). “Corporate tax competition and coordination in the European Union: What we know? Where do we stand?”, European Economy. Economic Papers, No. 250, Brussels. https://ec.europa.eu/economy_finance/publications/pages/publication718_en.pdf
  • Öncel, M., Kumrulu, A. & Çağan, N. (2019). Vergi Hukuku, 28th Edition, Turhan Kitabevi, Ankara.
  • Saez, E. & Zucman, G.(2019). Progressive Wealth Taxation, Brookings Papers on Economic Activity, Brookings Institution Press, 437-533.
  • Sayar, N. (1954). Amme Maliyesi Devlet Bütçe Prensipleri ve Tatbikatı, C. I, Sermet Matbaası, İstanbul.
  • Signatories of the Manifesto, (2018). http://tdem.eu/en/signatories/, (13.02.2020).
  • The Magna Carta (The Great Charter), https://www.constitution.org/eng/magnacar.pdf, (11.03.2019).
  • Treaty on the Democratization of the Economic and Social Government of the European Union, (2018). http://tdem.eu/en/treaty/, (13.02.2020).
  • Zucman, G. (2015). The Hidden Wealth of Nations, The University of Chicago Press, Chicago and London
  • http://tdem.eu/wp-content/uploads/2018/12/BUDGET_EN.pdf (Budget)

Thoughts on the Manifesto for Democratization of Europe in the Light of Fiscal Powers

Yıl 2021, Cilt 6, Sayı 2, 211 - 232, 25.12.2021
https://doi.org/10.30927/ijpf.889339

Öz

Today we are witnessing almost the widest gap between the richest and the poorest. Besides economic aspect of inequality, democracy deficit, acceleration of global warming, urgent needs to adopt sustainable development, adaptation issues of the migrants can be considered as main problems of today’s world. Current models are being insufficient to address these problems. Basically, European Union does not have a strong mechanism to adopt tax measures. The opponents consider that because they are not directly elected, European Union institutions may lack the democratic legitimacy that would be needed to have tax-raising powers. Considering that challenge The Manifesto for the Democratization of Europe -with its concrete suggestions- constitutes an essential effort to tackle these problems. Suggestions in the Manifesto are easily filling the gaps in the existing system in Europe. The system envisaged in the Manifesto is focusing on the European Assembly especially with its tax-raising and expenditure power. The mechanism is also novel, in the sense that it leaves the traditional way of budgeting. In this article, the authors aim is to identify the suggested model of the Manifesto and the Treaty on the Democratization of Europe.

Kaynakça

  • Aktan, C.C., Dileyici, D., Saraç, Ö. (2002). Vergi, Zulüm ve İsyan, Phoenix Yayınları, Ankara.
  • Alan, H. (2005). Medieval Law and the Foundations of the State, Oxford University Press, Oxford.
  • Andrew, B. (2015). Beyond Magna Carta, A Constitution for the United Kingdom, Hart Publishing, Oxford.
  • Andrew, B., (2016). The Codes of the Constitution, Hart Publishing, North America.
  • Avi-Yonah, R. S. (2000). “Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”, Harvard Law Review, Vol. 113, No. 7, 1573 -1676. Bulutoğlu, K. (2004). Kamu Bütçesi Kamu Harcamaları Kamu Borçları, Batı Türkeli Yayıncılık, İstanbul.
  • Çağan, N. (1985). “Anayasa Çerçevesinde Kamu Maliyesinin Parlamenter Kontrolü”, Anayasa Yargısı (1), 199- 224.
  • Dayanç Kuzeyli, N.N. (2019). “Taxation as a Preventative Measure for Environmental Protection” Environmental Tax Studies for the Ecological Transition, (Ed.) Ezcurra M.V., Spain, 51-65.
  • Declaration of Human and Civic Rights, https://www.conseil-constitutionnel.fr/en/declaration-of-human-and-civic-rights-of-26-august-1789 , (17.03.2019).
  • Edizdoğan, N., Çetinkaya, Ö. (2016). Kamu Bütçesi, Ekin Basın Yayın Dağıtım, 7. Baskı, Bursa.
  • European Comission (2018). Platform for Tax Good Governance – Competitiveness and Tax Competition https://ec.europa.eu/taxation_customs/sites/taxation/files/document_of_com_ competitiveness_and_taxation_docx_en.pdf (25.02.2021)
  • Feyzioğlu, B. N. (1984). Nazari Tatbiki Mukayeseli Bütçe, Fakülteler Matbaası, Ankara.
  • Gürsoy, B. (1978). Kamusal Maliye, C. II, Ankara Üniversitesi Siyasal Bilimler Fakültesi Yayınları No. 426, Ankara.
  • Hennette, S., Piketty, T., Sacriste, G. & Vauches, A. (2019). How to Democratize Europe, Harvard University Press, USA.
  • Inter-Parliamentary Union, (2012). Parliaments, Casell and Company Ltd., London.
  • Kendrick, M. S. (1939) “The Ability-to-Pay Theory of Taxation”, The American Economic Review, Vol. 29, No. 1, 92- 101.
  • Maddicott, J. R., (2012). The Origins of the English Parliament 924-1327, Oxford University Press, Oxford.
  • Manifesto for the Democratization of Europe, (2018). http://tdem.eu/en/manifesto/, (13.02.2020).
  • Milne, J. (2019). “Environmental Taxation”, The Oxford Handbook of Comparative Environmental Law. (Ed.) Lees E. & Viñuales, J. E. 904-925.
  • Mutluer, K., Öner, E. & Kesik A. (2016). Teoride ve Uygulamada Kamu Maliyesi, İstanbul Bilgi Üniversitesi Yayınları, İstanbul.
  • Müftüoğlu, Z. (2019). “Demokrasi ve Mali Yetkiler İlişkisinde Yeni Bir Soluk”, Mali Hukuk Dergisi, V. 15 (176), 1747-1764.
  • Nicodème, G. (2006). “Corporate tax competition and coordination in the European Union: What we know? Where do we stand?”, European Economy. Economic Papers, No. 250, Brussels. https://ec.europa.eu/economy_finance/publications/pages/publication718_en.pdf
  • Öncel, M., Kumrulu, A. & Çağan, N. (2019). Vergi Hukuku, 28th Edition, Turhan Kitabevi, Ankara.
  • Saez, E. & Zucman, G.(2019). Progressive Wealth Taxation, Brookings Papers on Economic Activity, Brookings Institution Press, 437-533.
  • Sayar, N. (1954). Amme Maliyesi Devlet Bütçe Prensipleri ve Tatbikatı, C. I, Sermet Matbaası, İstanbul.
  • Signatories of the Manifesto, (2018). http://tdem.eu/en/signatories/, (13.02.2020).
  • The Magna Carta (The Great Charter), https://www.constitution.org/eng/magnacar.pdf, (11.03.2019).
  • Treaty on the Democratization of the Economic and Social Government of the European Union, (2018). http://tdem.eu/en/treaty/, (13.02.2020).
  • Zucman, G. (2015). The Hidden Wealth of Nations, The University of Chicago Press, Chicago and London
  • http://tdem.eu/wp-content/uploads/2018/12/BUDGET_EN.pdf (Budget)

Ayrıntılar

Birincil Dil İngilizce
Konular Hukuk
Bölüm Makaleler
Yazarlar

Zeynep MÜFTÜOĞLU (Sorumlu Yazar)
ATILIM ÜNİVERSİTESİ
0000-0003-2569-5155
Türkiye


N. Nilay DAYANÇ KUZEYLİ
İHSAN DOĞRAMACI BİLKENT ÜNİVERSİTESİ
0000-0003-2036-3135
Türkiye

Yayımlanma Tarihi 25 Aralık 2021
Başvuru Tarihi 1 Mart 2021
Kabul Tarihi 22 Kasım 2021
Yayınlandığı Sayı Yıl 2021, Cilt 6, Sayı 2

Kaynak Göster

APA Müftüoğlu, Z. & Dayanç Kuzeyli, N. N. (2021). Thoughts on the Manifesto for Democratization of Europe in the Light of Fiscal Powers . International Journal of Public Finance , 6 (2) , 211-232 . DOI: 10.30927/ijpf.889339

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