Friedrich A. Hayek’in Düşünceleri ve Vergilendirme Anlayışı
Friedrich A. Hayek's Thoughts and Understanding of Taxation

Summary/Abstract: Planning and socialist ideas were popular until the middle of 20th century. Policy makers put forward that government intervene the economy for the good or interest of certain groups as the results are unfair under the market conditions. However, planners and their supporters were not aware of the fact that human reason and knowledge had limits. Hayek drew up many works that criticize planning and socialist ideas. In this study, Hayek’s writings related to limitations of factual knowledge, coercion and its limits, rules and rule of law, and redistribution are evaluated with the scope of taxation and tax policies. The fact that human reason and knowledge have limits, the information is dispersed, and the policymakers cannot possess the whole knowledge brings about tax policies to be uncertain and unpredictable. In addition, the use of progressive taxation as a means of redistribution engenders discrimination and conflicts with the principle of equality before the law.

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