HOMO FISCALICUS (MALİ YURTTAŞ) Üç Tarz-ı Mali Yurttaşlık ve Eleştirisi

Yıl 2026, Cilt: 18 Sayı: İYİ KAMU MALİ YÖNETİMİ (GOOD FISCAL GOVERNANCE): MALİ DEVLET, MALİ YURTTAŞLIK, MALİ DENETİM, MALİ SAYDAMLIK, MALİ HESAP VERME SORUMLULUĞU, ÖRTÜLÜ ÖDENEK, 31 - 47, 11.01.2026

Coşkun Can Aktan

https://izlik.org/JA98SL33HP

Öz

Devlet ile yurttaş arasında güçlü bir “mali aidiyet” (fiscal belonging) oluşturmak için ne yapılmalıdır? Bu yazıda “üç tarz-ı mali yurttaşlık” adı altında üç farklı insan tipolojisini esas alarak bunların eleştirisi yapılacak ve ardından yazarın kendi fikir dünyasında oluşturduğu Homo Fiscalicus modeli ele alınacaktır.

Anahtar Kelimeler

Homo Fiscalicus , Mali Yurrtaş , Mali Aidiyet , Fiscal Belonging

Kaynakça

• OKUMA TAVSİYESİ
• Mali Yurttaşlık
• Beaman, J. (2016). Citizenship as Cultural: Towards A Theory Of Cultural Citizenship. Sociology Compass 10 (10), 849–857.
• Freund, A. (2019). Western Corporate Fiscal Citizenship in the 21st Century. Northwestern Journal of International Law & Business 40 (1), pp. 123–156. https://scholarlycommons.law.northwestern.edu/njilb/vol40/iss1/
• Lind, Y. (2022). A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers. In: D. de Cogan, P. Harris (Eds.): Tax Justice and The Fiscal Citizenship Project Working Paper No.1 January 2023.
• Mehrotra, A.K. (2015). Reviving Fiscal Citizenship, 113. Michigan Law Review. 43. https://repository.law.umich.edu/mlr/vol113/iss6/10
• Morgen, S. & Erickson, J. (2017). Incipient ‘Commoning’ in Defense Of The Public?: Competing Varieties Of Fiscal Citizenship in Tax- And Spending-Related Direct Democracy. Focaal, pp. 54–66.
• Öksüz, M. M. Öksüz ve R. Engin. 2025. Yurttaşlar İçin Mali Yurttaşlık Rehberi, https://www.maliyurttaslik.org/mali-yurttaslik-rehberi
• Schmidt, C. & Eva Matthaei, (2024). Conceptualizing Fiscal Citizenship, in: Y. Lind & R. Avi-Yonah (ed.), Taxation, Citizenship and Democracy in the 21st Century, Edward Elgar Publishing. Chapter 4, pages 53-81.
• Zhang, A. 2024. Fiscal Citizenship and Taxpayer Privacy, Columbia Law Review, Columbia Law Review, vol. 125, 2025, pp. 235–318.
• Vergi Kültürü
• Brink, W.D. & Porcano, T.M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. Advances in Taxation, 23: 87-123.
• Chuenjit, P. (2014). The Culture of Taxation: Definition and Conceptual Approaches for Tax Administration. Journal of Population and Social Studies, 22(1): 14-34.
• Livingston M.A. (2020). Tax and Culture: Convergence, Divergence, and the Future of Tax Law. Cambridge University Press.
• Nerré, B. (2006). The Concept Of Tax Culture, Intereconomics, Vol. 41, Issue. 4, pp. 189-194.
• Nerré, B. (2008). Tax Culture: A Basic Concept for Tax Politics, Economic Analysis and Policy, Elsevier, vol. 38(1), pages 153-167, March.
• OECD/FIIAPP (2015), Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education, OECD Publishing, Paris.
• Torgler, B. ve F. Schneider, 2004. Does Culture Influence Tax Morale: Evidence from Different European Countries, CREMA: Center for Research in Economics, Management and Arts. Working Paper No. 2004 – 17.