Araştırma Makalesi
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Vergisiz Devlet Mümkün Müdür?

Yıl 2025, Cilt: 22 Sayı: 1, 289 - 306, 24.01.2025

Öz

Until now, many governments have collected taxes from individuals and/or legal entities to finance basic services such as public spending and security. Over time, tax policies and ideas have changed. Various economic movements have advocated different views on the issue. As a fundamental attribute of statehood, states have alternative sources of revenue other than taxes, especially real estate revenues. This study discusses alternative sources of revenue and how they can be used to finance public expenditures in the context of whether there can be a state without taxes. Public expenditures can also be financed through the pricing of semi-public services, distinct from the fully public services provided to citizens. In addition, public-private partnerships can also be an effective way of financing public spending by prioritizing the public interest. Moreover, if the state has underground resources, as in the case of Norway, it is possible to provide public services to citizens without taxation and pricing. In a situation where people are not working due to technological advances and the use of advanced robotics in production, it may be possible to provide direct income to the citizens of the country from the revenues generated by the productive power of the state instead of collecting taxes.

Kaynakça

  • Açıkgöz, B. (2020). Public-Private Partnership—The Case of Turkey. In: Kıral, H., Akdemir, T. (eds) Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore Akhmad A., Amir A., Saleh S., & Abidin Z. (2022). Effectiveness of Regional Government Expenditure in Reducing Unemployment and Poverty Rate. European Journal of Development Studies, 2(4)
  • Ayhan, B., & Üstüner, Y. (2022). Turkey’s public–private partnership experience: a political economy perspective. Southeast European and Black Sea Studies, 23(1)
  • Başar B., Bayırbaş B. N., Yılmaz A. Z., The Public-Private Partnership Model in Turkey: Heavy Infrastructure Projects, Turk. Com. L. Rev. 253 (2016)
  • Boz, S. S. Kamu Özel İşbirliği (PPP) Modeli (Public Private Partnership (PPP) Model). Article, İnönü Üniversitesi Hukuk Fakültesi, Vol. 2
  • Cantürk, C. (2018). Devrimler, Kaos ve İstikrar Arayışları İçinde Libya: Tarihsel ve Yapısal Bir Analiz (Libya in Revolutions, Chaos and the Search for Stability: A Historical and Structural Analysis). Article, Uluslararası Afro-Avrasya Araştırmaları, Vol. 6 Constitution No. 2709 of the Republic of Turkey
  • Erol, A. (2011). Vergi Felsefesi (Tax Philosophy). İSMMMO, No. 140, Istanbul
  • Friedman, M. (2023). Kapitalizm ve Özgürlük (Capitalism and Freedom). Book, Serbest, 7. Edition, Ankara
  • Gerek, Ş., Aydın, A. R. (2005). Anayasa Yargısı ve Vergi Hukuku (Constitutional Jurisdiction and Tax Law). Seçkin, 1. Edition, Ankara
  • Güneş, G. (1998). Verginin Yasallığı İlkesi (Principle of Legality of Tax). Book, Alfa, Istanbul, 1. Edition
  • Hicks N., Kubisch A., Cutting Government Expenditure in LDCs, Finance & Development, 1984
  • Hicks N. L., Expenditure reductions in developing countries revisited, Journal of International Development, 1991, Vol. 3, Issue 1 https://tr.euronews.com/2024/04/18/norvec-varlik-fonu-yilin-ilk-ceyreginde-107-milyar-dolar-kar-acikladi#:~:text=107%20milyar%20dolar%20olarak%20a%C3%A7%C4%B1klanan,getiri%20sa%C4%9Flad%C4%B1.%22%20%C5%9Feklinde%20konu%C5%9Ftu.
  • Kayan, A. Verginin Tarihsel Gelişimi ve Sebep Olduğu Bazı Önemli Olaylar (Historical Development of the Tax and Some Important Events Caused by it). Article, Vol. 215
  • Kurt, S., Bozdoğan, D. Vergi Cennetlerinin Uluslararası Vergi Rekabetine Olumsuz Etkileri (The Negative Effects of Tax Havens on International Tax Competition). Article, Stratejik Yönetim Araştırmaları, Vol. 1
  • Martinez G. L., Rohner D., Saia A. Threat of taxation, stagnation and social unrest: Evidence from 19th century sicily, Journal of Economic, Behavior & Organization, Volume 202, October 2022
  • Mazzucato, M. (2021). Girişimci devlet (Entrepreneurial State). Book, 1. Edition, Istanbul
  • Michael W. Spicer, Lee A. Becker, Fiscal Inequity And Tax Evasion: An Experımental Approach, National Tax Journal, Volume 33, Number 2, June 1980
  • Özgül, H. B. Norveç Varlık Fonu Üzerine Bir İnceleme (A Study on the Norwegian Sovereign Wealth Fund). International Journal of Public Finance, Vol. 1
  • Piketty, T. (2023). Yirmi birinci yüzyılda Kapital (Capital in the Twenty-First Century). Türkiye İş Bankası Kültür Yayınları, 5. Edition, Istanbul
  • Picketty T. Property, Inequality, and Taxation: Reflections on Capital in the Twenty-First Century, 68 Tax L. Rev. 631 (2014-2015)
  • Stiglitz, J. E. (2018). Küreselleşme büyük hayal kırıklığı (Globalization is a big disappointment). Alfa, 1. Edition, Istanbul, (ArzuTaşçıoğlu, Deniz Vural)
  • Ünal, S. (2017). Vergi Tarihinin Kökenleri: Sümer’den Eski Mısır’a, Yunan’dan Roma’ya Antik Çağda Vergilendirme Kabiliyeti ve Etkinliği (Origins of Tax History: The Capability and Efficiency of Taxation in Antiquity from Sumer to Ancient Egypt, Greece to Rome). -Abdullah Burhan Bahce, book review, Ankara, Gazi Kitabevi
  • Wier L., Tørsløv T., Zucman G. The Missing Profits of Nations, NBER working paper 24701, revised September 2019, cited by https://www.weforum.org/stories/2020/02/how-do-corporate-tax-havens-work/ (8.12.2024)
  • Winfried Becker, Heinz-Jürgen Büchner, Simon Sleeking, The impact of public transfer expenditures on tax evasion: An experimental approach, Journal of Public Economics, Volume 34, Issue 2, 1987 W. Strahan and T. Cadell, London.
  • Yıldırım, E. Eski Mısır'da Tarımsal Üretim ve Vergilendirme Sistemi (MÖ 3100 – 672) (Agricultural Production and Taxation System in Ancient Egypt (3100 - 672 BC)). Article, Gaziantep UnıversıtyJournal Of SocıalScıences, Vol. 4
  • Yıldız, A., Demir, M. Vergi Cennetleri ve Küresel Gelir Eşitsizliği (Tax Havens and Global Revenue Inequality). Makale, Maliye Dergisi, Vol. 176
  • Yolal, M. (2017). Verginin Tarihsel Gelişiminin ve Malifonksiyonun Geçmişten Günümüzedeğerlendirilmesi (Evaluation of the Historical Development of Tax and Fiscal Function from Past to Present).

Is It Possible Not to Tax?

Yıl 2025, Cilt: 22 Sayı: 1, 289 - 306, 24.01.2025

Öz

Until now, many governments have collected taxes from individuals and/or legal entities to finance basic services such as public spending and security. Over time, tax policies and ideas have changed. Various economic movements have advocated different views on the issue. As a fundamental attribute of statehood, states have alternative sources of revenue other than taxes, especially real estate revenues. This study discusses alternative sources of revenue and how they can be used to finance public expenditures in the context of whether there can be a state without taxes. Public expenditures can also be financed through the pricing of semi-public services, distinct from the fully public services provided to citizens. In addition, public-private partnerships can also be an effective way of financing public spending by prioritizing the public interest. Moreover, if the state has underground resources, as in the case of Norway, it is possible to provide public services to citizens without taxation and pricing. In a situation where people are not working due to technological advances and the use of advanced robotics in production, it may be possible to provide direct income to the citizens of the country from the revenues generated by the productive power of the state instead of collecting taxes.

Kaynakça

  • Açıkgöz, B. (2020). Public-Private Partnership—The Case of Turkey. In: Kıral, H., Akdemir, T. (eds) Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 1. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore Akhmad A., Amir A., Saleh S., & Abidin Z. (2022). Effectiveness of Regional Government Expenditure in Reducing Unemployment and Poverty Rate. European Journal of Development Studies, 2(4)
  • Ayhan, B., & Üstüner, Y. (2022). Turkey’s public–private partnership experience: a political economy perspective. Southeast European and Black Sea Studies, 23(1)
  • Başar B., Bayırbaş B. N., Yılmaz A. Z., The Public-Private Partnership Model in Turkey: Heavy Infrastructure Projects, Turk. Com. L. Rev. 253 (2016)
  • Boz, S. S. Kamu Özel İşbirliği (PPP) Modeli (Public Private Partnership (PPP) Model). Article, İnönü Üniversitesi Hukuk Fakültesi, Vol. 2
  • Cantürk, C. (2018). Devrimler, Kaos ve İstikrar Arayışları İçinde Libya: Tarihsel ve Yapısal Bir Analiz (Libya in Revolutions, Chaos and the Search for Stability: A Historical and Structural Analysis). Article, Uluslararası Afro-Avrasya Araştırmaları, Vol. 6 Constitution No. 2709 of the Republic of Turkey
  • Erol, A. (2011). Vergi Felsefesi (Tax Philosophy). İSMMMO, No. 140, Istanbul
  • Friedman, M. (2023). Kapitalizm ve Özgürlük (Capitalism and Freedom). Book, Serbest, 7. Edition, Ankara
  • Gerek, Ş., Aydın, A. R. (2005). Anayasa Yargısı ve Vergi Hukuku (Constitutional Jurisdiction and Tax Law). Seçkin, 1. Edition, Ankara
  • Güneş, G. (1998). Verginin Yasallığı İlkesi (Principle of Legality of Tax). Book, Alfa, Istanbul, 1. Edition
  • Hicks N., Kubisch A., Cutting Government Expenditure in LDCs, Finance & Development, 1984
  • Hicks N. L., Expenditure reductions in developing countries revisited, Journal of International Development, 1991, Vol. 3, Issue 1 https://tr.euronews.com/2024/04/18/norvec-varlik-fonu-yilin-ilk-ceyreginde-107-milyar-dolar-kar-acikladi#:~:text=107%20milyar%20dolar%20olarak%20a%C3%A7%C4%B1klanan,getiri%20sa%C4%9Flad%C4%B1.%22%20%C5%9Feklinde%20konu%C5%9Ftu.
  • Kayan, A. Verginin Tarihsel Gelişimi ve Sebep Olduğu Bazı Önemli Olaylar (Historical Development of the Tax and Some Important Events Caused by it). Article, Vol. 215
  • Kurt, S., Bozdoğan, D. Vergi Cennetlerinin Uluslararası Vergi Rekabetine Olumsuz Etkileri (The Negative Effects of Tax Havens on International Tax Competition). Article, Stratejik Yönetim Araştırmaları, Vol. 1
  • Martinez G. L., Rohner D., Saia A. Threat of taxation, stagnation and social unrest: Evidence from 19th century sicily, Journal of Economic, Behavior & Organization, Volume 202, October 2022
  • Mazzucato, M. (2021). Girişimci devlet (Entrepreneurial State). Book, 1. Edition, Istanbul
  • Michael W. Spicer, Lee A. Becker, Fiscal Inequity And Tax Evasion: An Experımental Approach, National Tax Journal, Volume 33, Number 2, June 1980
  • Özgül, H. B. Norveç Varlık Fonu Üzerine Bir İnceleme (A Study on the Norwegian Sovereign Wealth Fund). International Journal of Public Finance, Vol. 1
  • Piketty, T. (2023). Yirmi birinci yüzyılda Kapital (Capital in the Twenty-First Century). Türkiye İş Bankası Kültür Yayınları, 5. Edition, Istanbul
  • Picketty T. Property, Inequality, and Taxation: Reflections on Capital in the Twenty-First Century, 68 Tax L. Rev. 631 (2014-2015)
  • Stiglitz, J. E. (2018). Küreselleşme büyük hayal kırıklığı (Globalization is a big disappointment). Alfa, 1. Edition, Istanbul, (ArzuTaşçıoğlu, Deniz Vural)
  • Ünal, S. (2017). Vergi Tarihinin Kökenleri: Sümer’den Eski Mısır’a, Yunan’dan Roma’ya Antik Çağda Vergilendirme Kabiliyeti ve Etkinliği (Origins of Tax History: The Capability and Efficiency of Taxation in Antiquity from Sumer to Ancient Egypt, Greece to Rome). -Abdullah Burhan Bahce, book review, Ankara, Gazi Kitabevi
  • Wier L., Tørsløv T., Zucman G. The Missing Profits of Nations, NBER working paper 24701, revised September 2019, cited by https://www.weforum.org/stories/2020/02/how-do-corporate-tax-havens-work/ (8.12.2024)
  • Winfried Becker, Heinz-Jürgen Büchner, Simon Sleeking, The impact of public transfer expenditures on tax evasion: An experimental approach, Journal of Public Economics, Volume 34, Issue 2, 1987 W. Strahan and T. Cadell, London.
  • Yıldırım, E. Eski Mısır'da Tarımsal Üretim ve Vergilendirme Sistemi (MÖ 3100 – 672) (Agricultural Production and Taxation System in Ancient Egypt (3100 - 672 BC)). Article, Gaziantep UnıversıtyJournal Of SocıalScıences, Vol. 4
  • Yıldız, A., Demir, M. Vergi Cennetleri ve Küresel Gelir Eşitsizliği (Tax Havens and Global Revenue Inequality). Makale, Maliye Dergisi, Vol. 176
  • Yolal, M. (2017). Verginin Tarihsel Gelişiminin ve Malifonksiyonun Geçmişten Günümüzedeğerlendirilmesi (Evaluation of the Historical Development of Tax and Fiscal Function from Past to Present).
Toplam 26 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Hukuk (Diğer)
Bölüm Araştırma Makaleleri
Yazarlar

Ahmet Erol 0000-0001-9195-9812

Arda Güneş 0000-0001-6063-2964

Yayımlanma Tarihi 24 Ocak 2025
Gönderilme Tarihi 4 Aralık 2024
Kabul Tarihi 10 Aralık 2024
Yayımlandığı Sayı Yıl 2025 Cilt: 22 Sayı: 1

Kaynak Göster

APA Erol, A., & Güneş, A. (2025). Is It Possible Not to Tax?. Yeditepe Üniversitesi Hukuk Fakültesi Dergisi, 22(1), 289-306.
AMA Erol A, Güneş A. Is It Possible Not to Tax?. YÜHFD. Ocak 2025;22(1):289-306.
Chicago Erol, Ahmet, ve Arda Güneş. “Is It Possible Not to Tax?”. Yeditepe Üniversitesi Hukuk Fakültesi Dergisi 22, sy. 1 (Ocak 2025): 289-306.
EndNote Erol A, Güneş A (01 Ocak 2025) Is It Possible Not to Tax?. Yeditepe Üniversitesi Hukuk Fakültesi Dergisi 22 1 289–306.
IEEE A. Erol ve A. Güneş, “Is It Possible Not to Tax?”, YÜHFD, c. 22, sy. 1, ss. 289–306, 2025.
ISNAD Erol, Ahmet - Güneş, Arda. “Is It Possible Not to Tax?”. Yeditepe Üniversitesi Hukuk Fakültesi Dergisi 22/1 (Ocak 2025), 289-306.
JAMA Erol A, Güneş A. Is It Possible Not to Tax?. YÜHFD. 2025;22:289–306.
MLA Erol, Ahmet ve Arda Güneş. “Is It Possible Not to Tax?”. Yeditepe Üniversitesi Hukuk Fakültesi Dergisi, c. 22, sy. 1, 2025, ss. 289-06.
Vancouver Erol A, Güneş A. Is It Possible Not to Tax?. YÜHFD. 2025;22(1):289-306.