Vergi İsyanları: Türkiye Ve Dünyadan Örnekler
Tax Revolts: Examples from Turkey and World
Author(s): Nagihan Özkanca Andıç, İrem Erasa AkçaSubject(s): Governance, Political economy, Public Finances, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: SD Yayınevi
Keywords: Tax; Tax Resistance; Tax Revolts;
Summary/Abstract: Taxes are legitimate incomes demanded from the people based on the sovereign power of the state. Tax is an important source of income that the state should have, and it is a loss of income to be spent for the public. Therefore, there have been many fights and conflicts between states and citizens due to tax. However, there is no possibility for a state to survive without taxes. Since tax is an unrequited value based on material force, it is possible that there will be resistance against the tax. Because the state uses its right to sovereignty and uses legal and material force in taxation. Taxpayers, the financiers of the state's mandatory expenses, react against the tax as they have lost part of their income. What is desired in this case is that the state is fair in taxation and that taxpayers voluntarily adapt to this situation.In this study, some factors affecting tax resistance and some rebellions caused by tax resistance are examined.
Journal: Sosyal Araştırmalar ve Davranış Bilimleri
- Issue Year: 5/2019
- Issue No: 9
- Page Range: 297-311
- Page Count: 15
- Language: Turkish