2000’li Yıllarda Vergi Reddinin Gelişimi ve Lübnan WhatsApp Vergisi Örneği

Öz

Vergi reddi, modern devletlerde vergilere karşı direnişi ifade eden bir terimdir. Vergi reddi, parlamentolarda yasal süreçlere uygun olarak çıkarılan vergilere karşı başlatılan kolektif bir eylem olan vergi grevinin nihayete ermiş halidir. Bu makale üç temel konuyu ele almayı amaçlamaktadır; vergi reddini ve benzer terimlerle olan farklarını açıklamak, vergi reddi eylemlerine yol açan politik ve sosyo-ekonomik nedenleri incelemek, vergi reddinin yol açabileceği sosyal ve siyasi değişimleri irdelemek. Çalışmada vergi reddi eyleminin nedenlerini ve bu eylemlerin yol açabileceği etkileri göstermek için Lübnan’daki Whatsapp vergisine yönelik vergi reddi eylemleri detaylıca incelenmektedir. 17 Ekim 2019′da Lübnan Hükümeti’nin WhatsApp da dâhil olmak üzere bazı sosyal medya platformlarına yönelik yeni vergiler uygulama kararı, son dönemlerin en büyük hükümet karşıtı gösterilerine yol açmıştır. Lübnan, toplumsal ve siyasal yapısı büyük ölçüde mezhep ve köken temeline dayanan bir ülkedir. Ancak bu gösteriler, Lübnan’ın önemli sosyal sorunlarından olan mezhep ve köken ayrılıklarının bile ötesine geçmiş, toplumun her kesiminden insanların gösterilere katılmasına yol açmıştır. Lübnan’daki vergi reddi protestoları verginin toplumsal etkilerinin iki boyutunu göz önüne sermiştir. Birincisi, vergilere yönelik tepkiler siyasi ve sosyal açıdan ayrışmış grupları bile bir araya getirme etkisine sahiptir. İkincisi, siyasi ve ekonomik sorunların yüksek olduğu toplumlarda yeni vergiler uygulamak mevcut sorunlara yönelik hoşnutsuzluğu harekete geçiren en önemli etkenlerden birisidir.

Anahtar Kelimeler

• Vergi direnişi
• Vergi reddi
• Lübnan
• WhatsApp vergisi
• 17 Ekim Devrimi

The Development of Tax Refusal in the 2000s and the Example of The Lebanese WhatsApp Tax

Öz

Tax refusal is a concept that denotes resistance to taxation in modern state times. Tax refusal is the finalised form of a tax strike, a collective action initiated against taxes enacted in accordance with legal processes in parliaments. This article aims to explain three issues: explaining tax refusal and its differences from similar terms; examining the political and socioeconomic reasons that lead to acts of tax refusal; and to analyse the social and political changes that tax refusal can trigger. In this study, tax refusal actions regarding WhatsApp tax in Lebanon are examined in detail to demonstrate the reasons behind tax refusal and the potential impacts of such actions. On October 17, 2019, the Lebanese Government’s decision to impose new taxes on certain social media platforms, including WhatsApp, triggered the largest anti-government protests in recent times. Lebanon is a sectarian and ethnic-based country in terms of its social and political structure. However, these protests have extended beyond Lebanon’s significant social issues of sectarian and ethnic divisions, drawing participants from all segments of society. Tax refusal protests in Lebanon have highlighted two dimensions of the social impacts of taxation. First, reactions to taxes have the capacity to unite politically and socially divided groups. Second, in societies with severe political and economic problems, introducing new taxes are one of the key factors that stimulates discontent with existing issues.

Anahtar Kelimeler

• Tax resistance
• Tax refusal
• Lebanon
• WhatsApp tax
• The 17 October revolution

Kaynakça

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