İYİLİKSEVER DESPOT ve KÖTÜLÜK ÇİÇEKLERİ Açgözlü ve Savurgan Leviathan’ın Sisifos’a Bitmeyen Eziyeti ve Vergi Devleti’nde Sonsuz Çile

Yıl 2018, Cilt: 10 Sayı: 1, 86 - 108, 01.01.2018

Coşkun Can Aktan

Öz

Sürekli büyüyen ve genişleyen Leviathan (Hobbes’un Leviathan eserine atfen) Açgözlü ve Savurgan (Dante’nin İlahi Komedyalar eserindeki analojiye atfen) olur; vergileme güç ve yetkisini kötüye kullanır ve böylece bir Vergi Devleti’ne dönüşür. Vergi Devleti’nde Sisifos’un (eski Yunan mitolojisi ve Homeros’un Odeasa eserine atfen) bitmeyen bir çilesi sözkonusudur. Modern Sisifos Leviathan’ın bitmeyen ızdırabından acaba nasıl kurtulabilir? Modern demokrasilerde Leviathan’ın vergiler yoluyla Sisifos’lar üzerindeki keyfi güç ve yetkileri acaba nasıl sınırlandırılabilir? Bu eleştirel çalışma kamu tercihi ve anayasal iktisat perspektiflerinden Leviathan’ın vergileme gücünün sınırlandırılması konusunu incelemektedir.

Anahtar Kelimeler

Vergileme, Vergi Devleti, Leviathan, İyiliksever Despot, Sisifos, Kamu Tercihi, Anayasal Politik İktisat

BENEVOLENT DESPOT and the FLOWERS OF EVIL The Eternal Agony of Leviathan as Avaricious and the Prodigal to Sisyphus and Endless Suffering in the Tax State

Öz

Government as a Leviathan (with reference to the Hobbes’ Leviathan) and as Avaricious and the Prodigal (with reference to the Dante’s the Divine Comedy) can misuse the taxing power and becomes a Tax State. There is an endless suffering of Sisyphus (with reference to the Greek mythology and Homeros’ Odysseia) under a Tax State. How can modern Sisyphus be protected from eternal agony of the Leviathan? How can arbitrary and discretionary taxing power of the Leviathan be limited in modern democracies? This paper is a critical essay on taxing power of Leviathan from the perspective of public choice and suggest that a constitutional tax state is essential for the protection of modern Sisyphus.

Anahtar Kelimeler

Taxation, Tax State, Benevolent Despot, Sisyphus, Public Choice, Constitutional Political Economy

Kaynakça

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