THE CONNECTION OF THE SOCIAL WEALTH STATE TO TAXES IN THE POST-COVID PROCESS: AN ASSESSMENT WITHIN THE FRAMEWORK OF GLOBAL PROBLEMS

Abstract

In order to be more economically robust, countries have introduced various tax policies during the Covid-19 process. This study aims to present a perspective specific to the social state phenomenon on how the tax policy measures taken during the pandemic periods will develop and progress in the post-Covid period. With the data and information gathered from the reports and other related materials released by international organizations, the study aims to give a foundation for the proposals to be put forward. The post-Covid process is a global issue, so in order to support global collaboration and the resolution of global issues, the tax issue should also acquire a structure that is considerate of the social welfare state.

Keywords

• Taxes
• Social Wealth State
• Post-Covid

POST-COVID SÜRECİNDE SOSYAL REFAH DEVLETİNİN VERGİLERLE BAĞI: KÜRESEL SORUNLAR ÇERÇEVESİNDE BİR DEĞERLENDİRME

Öz

Ülkeler ekonomik manada güçlenebilmek adına Covid-19 sürecinde kimi vergi politikaları uygulamaya koymuşlardır. Bu çalışma pandeminin pik yaptığı dönemlerde alınan vergi politikası önlemlerinin post covid sürecinde ne şekilde bir gelişim ve seyir kaydedeceğine yönelik sosyal devlet olgusu özelinde bir bakış açısı sunmayı amaçlamaktadır. Çalışmada uluslararası kuruluşların yayınlamış oldukları rapor ve ilgili diğer belgelerden elde edilen veri ve bilgilerle ortaya konulmak istenen fikirlere bir temel sağlanmak istenmiştir. Çalışma her ne kadar vergi odaklı ele alınsa da maliye biliminde vergiler ve kamu harcamalarının birbirleriyle olan güçlü bağı unutulmamalıdır. Çünkü sosyal bir refah devletinin inşası için tek başına bir vergi politikası yetmeyeceği gibi tek başına bir kamu harcaması politikası da yeterli olmayabilir. Post-covid sürecinin bir küresel sorun olması hasebiyle vergi hususu da küresel işbirlikleri ve küresel sorunsalların takibi doğrultusunda sosyal refah devletine duyarlı bir yapı kazanmalıdır.

Anahtar Kelimeler

• Post-Covid
• Vergiler
• Sosyal Refah Devleti
• Taxes
• Social Wealth State

Kaynakça

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