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Türk Dünyasında Vergi-Demokrasi İlişkisi: Montesquieu Paradoksu Çıkmazı

Yıl 2023, Cilt: 7 Sayı: 1, 301 - 326, 25.01.2023

Emin Ahmet Kaplan Rana Dayıoğlu Erul

https://doi.org/10.25295/fsecon.1116832

Öz

Vergilendirme ve demokrasi ilişkisi, vergi sistemlerinin ve vergi politikalarının oluşumunu etkilediğinden, tarih boyunca önemli yer edinmiştir. Ülkelerin sosyoekonomik gelişmişlik düzeyi ile demokrasi düzeyi etkileşim halinde olup bu etkileşim çerçevesinde vergi politikaları da değişiklik göstermekte; bu bakımdan vergilendirme ve demokrasi ilişkisinin incelenmesi önem taşımaktadır. Bu çalışmada, vergi yükünün demokrasiyi belirli bir düzeye kadar artırdığı, bir eşikten sonra ise azalttığı varsayımına dayanan Montesquieu paradoksunun sınanması amaçlanmıştır. Bu doğrultuda, benzer toplumsal, kültürel ve coğrafi özelliklere sahip seçilmiş Türk dünyası ülkeleri için Montesquieu paradoksu sınanmıştır. Sonuç olarak Kazakistan, Kırgızistan ve Özbekistan için Montesquieu paradoksu doğrulanmış; Türkiye ve Azerbaycan için ise Montesquieu paradoksu çıkmazı ortaya çıkmıştır.

Anahtar Kelimeler

Vergilendirme Demokrasi Montesquieu Paradoksu Vergi-Demokrasi İlişkisi Türk Dünyası

Kaynakça

  • Acemoglu, D., Naidu, S., Restrepo, P. and Robinson, J. A. (2013). Democracy, Redistribution and Inequality. National Bureau of Economic Research (NBER) Working Paper Series, Working Paper 19746. https://www.nber.org/papers/w19746.pdf, 02.11.2021.
  • Acemoglu, D. and Robinson, J. A. (2005). Economic Origins of Dictatorship and Democracy. Cambridge University Press.
  • Afşar, Ö. A. ve Atgür, M. (2019). Demokratikleşme Düzeyi ve Sosyo-Ekonomik Gelişme İlişkisi: OECD Ülkeleri Üzerine Bir İnceleme. Turkish Studies Social Sciences, 14(4), 1201-1222.
  • Altunbaş, Y. and Thornton, J. (2011). Does Paying Taxes Improve the Quality of Governance? Cross-Country Evidence. Poverty & Public Policy, 3(3), 1-17.
  • Andersson, P. F. (2018). Democracy, Urbanization, and Tax Revenue. Studies in Comparative International Development, 53(1), 111-150.
  • Aybarç, S., Selim, S. ve Arslan, N. S. (2020). Vergilendirme ve Demokrasi Arasındaki İlişkinin Analizi: Manisa Celal Bayar Üniversitesi Örneği. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 22 (TBMM’nin 100. Yılı ve Millî İrade Özel Sayısı), 241-266.
  • Balamatsias, P. (2016). Democracy and Taxation. Munich Personal RePEc Archive (MPRA), MPRA Paper No. 82563. https://mpra.ub.uni-muenchen.de/82563/, 17.10.2021.
  • Barıları, A. and Brand, T. (2009). Le Paradoxe de Montesquieu. De La Corrélation Entre L’Importance Des Prélèvements Obligatoires, Le Developpement Économique Et Social Et Le Niveau De Démocratie, Revue Française Des Finances Publiques (RFFP), No: 108.
  • Baskaran, T. (2014). Taxation and Democratization. World Development, 56, 287-301.
  • Bates, R. H. and Lien, D. D. (1985). A Note on Taxation, Development and Representative Government. Politics and Society, 14, 53-70.
  • Bauer, P. T. (1981). Equality, The Third World And Economic Delusion. Weidenfeld and Nicholson.
  • Cheibub, J. A. (1998). Political Regimes and the Extractive Capacity of Governments: Taxation in Democracies and Dictatorships. World Politics, 50(3), 349-376.
  • Cutright, P. (1963). National Political Development: Measurement and Analysis. American Sociological Review, 28, 253-264.
  • Çağan, N (1980). Demokratik Sosyal Hukuk Devletinde Vergilendirme. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 37(1-4), 129-151.
  • De Haan, J. and Siermann, C. L. J. (1996). New evidence on the relationship between democracy and economic growth. Public Choice, 86, 175-198. https://doi.org/10.1007/BF00114881.
  • Feld, L. P. and Frey, B. S. (2002). Trust Breeds Trust: How Taxpayers Are Treated. Economics of Governance, 3, Working Paper No. 98, 87-99.
  • Frey, B. S. and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35, 136-159.
  • Heshmati, A. and Kim, N. (2017). The Relationship between Economic Growth and Democracy: Alternative Representations of Technological Change. https://ssrn.com/abstract=3010657 or http://dx.doi.org/10.2139/ssrn.3010657.
  • Huntington, S. P. (1991). The Third Wave: Democratization in the Late Twentieth Century. University of Oklahoma Press.
  • Im, H. B. (2011). Better democracy, better economic growth? South Korea. International Political Science Review, 32(5), 579-597. https://doi.org/10.1177/0192512111419825.
  • Inglehart, R. and Welzel, C. (2010). What Do we Know About Modernization Today?. Foreign Affairs, 88(2), 33-48.
  • Kılıçer, E., Ay, F. C. ve Ataer, S. (2016). Katalaksi Kavramı Çerçevesinde Vergileme Demokrasi İlişkisi: Türkiye-OECD Karşılaştırmalı Analizi. Finans Politik & Ekonomik Yorumlar, 53(612), 35-50.
  • Krieckhaus, J. (2006). Democracy and Economic Growth: How Regional Context Influences Regime Effects. British Journal of Political Science, 36(2), 317-340. doi:10.1017/S0007123406000172.
  • Legatum Institute (2021). The Legatum Prosperity Index 2021. Eleventh Edition. https://www.prosperity.com/download_file/view_inline/4429.
  • Lipset, S. M. (1959). Some Social Requisites of Democracy: Economic Development and Political Legitimacy. American Political Science Association, 1(53), 69-105.
  • Lipset, S. M. (1960). Political Man: The Social Bases of Politics. Gardencity NY: Doubleday.
  • McGuire, M. C. and Olson, M. (1996). The Economics of Autocracy and Majority Rule: The Invisible Hand and the Use of Force. Journal of Economic Literature, 34(1), 72-96.
  • Montesquieu (1998). Kanunların Ruhu Üzerine (F. Baldaş Çev.). Toplumsal Dönüşüm Yayınları, İstanbul.
  • Mutascu, M. (2011). Taxation and Democracy. Journal of Economic Policy Reform, 14(4), 343-348.
  • O'Donnell, G. A. (1973). Modernization and Bureaucratic-Authoritarianism. University of California Press.
  • Ömercioğlu, A. (2018). Vergi Demokrasisi. Ankara: Gazi Kitabevi.
  • Pommerehne, W. W. and Weck-Hannemann, H. (1996). Tax Rates, Tax Administration and Income Tax Evasion in Switzerland. Public Choice, 88, 161-170.
  • Profeta, P., Puglisi, R. and Scabrosetti, S. (2013). Does Democracy Affect Taxation and Government Spending? Evidence from Developing Countries. Journal of Comparative Economics, 41(3), 684-718.
  • Ross, M. L. (2004). Does Taxation Lead to Representation?. British Journal of Political Sciences, 34(2), 229-249.
  • Steinmo, S. (1993). Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State. Yale University Press.
  • Şaşmaz, M. Ü. (2019). OECD Ülkelerinde Demokratikleşme ve Vergi Gelirleri İlişkisi: Bootstrap Panel Nedensellik Analizi. İzmir İktisat Dergisi, 34(2), 265-277.
  • Tabar, Ç. ve Karaş, G. (2021). Vergilerin Demokrasi Üzerindeki Etkisi: OECD Ülkeleri Örneği. International Journal of Social Inquiry, 14(1), 255-275.
  • Timmons, J. F. (2010). Taxation and Representation in Recent History. The Journal of Politics, 72(1), 191-208.
  • Torgler, B., Schaltegger, C. A. and Schaffner, M. (2003). Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties. Swiss Journal of Economics and Statistics, 139, 375-396.
  • Torgler, B. (2005). Tax Morale and Direct Democracy. European Journal of Political Economy, 21, 525-531.
  • Türedi, S. ve Topal, M. H. (2016). Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 11(1), 63-86.
  • Zenginobuz, E. Ü., Adaman, F., Gökşen, F., Savcı, Ç.ve Tokgöz, M. E. (2010). Vergi, Temsiliyet ve Demokrasi İlişkisi Üzerine Türkiye'de Vatandaşların Algıları. Açık Toplum Enstitüsü Türkiye Temsilciliği ve Boğaziçi Üniversitesi Araştırma Fonu Ortak Araştırması, ISS/EC 2010-03. http://ideas.econ.boun.edu.tr/content/wp/EC2010_03.pdf, 19.11.2021.

Tax-Democracy Relationship in the Turkic World: The Montesquieu Paradox Dilemma

Yıl 2023, Cilt: 7 Sayı: 1, 301 - 326, 25.01.2023

Emin Ahmet Kaplan Rana Dayıoğlu Erul

https://doi.org/10.25295/fsecon.1116832

Öz

The relationship between taxation and democracy has taken an important place throughout history as it affects the formation of tax systems and tax policies. The socioeconomic development level of the countries and the level of democracy are in interaction, and tax policies also vary within the framework of this interaction; in this respect, it is important to examine the relationship between taxation and democracy. It is aimed to test the Montesquieu paradox based on the assumption that the tax burden increases democracy to a certain level and decreases it after a threshold. Accordingly, the Montesquieu paradox has been tested for selected Turkish world countries with similar social, cultural and geographical characteristics. As a result, the Montesquieu paradox was confirmed for Kazakhstan, Kyrgyzstan and Uzbekistan; the Montesquieu paradox dilemma has emerged for Turkey and Azerbaijan. 

Anahtar Kelimeler

Taxation Democracy The Montesquieu Paradox Tax-Democracy Relationship The Turkic World

Kaynakça

  • Acemoglu, D., Naidu, S., Restrepo, P. and Robinson, J. A. (2013). Democracy, Redistribution and Inequality. National Bureau of Economic Research (NBER) Working Paper Series, Working Paper 19746. https://www.nber.org/papers/w19746.pdf, 02.11.2021.
  • Acemoglu, D. and Robinson, J. A. (2005). Economic Origins of Dictatorship and Democracy. Cambridge University Press.
  • Afşar, Ö. A. ve Atgür, M. (2019). Demokratikleşme Düzeyi ve Sosyo-Ekonomik Gelişme İlişkisi: OECD Ülkeleri Üzerine Bir İnceleme. Turkish Studies Social Sciences, 14(4), 1201-1222.
  • Altunbaş, Y. and Thornton, J. (2011). Does Paying Taxes Improve the Quality of Governance? Cross-Country Evidence. Poverty & Public Policy, 3(3), 1-17.
  • Andersson, P. F. (2018). Democracy, Urbanization, and Tax Revenue. Studies in Comparative International Development, 53(1), 111-150.
  • Aybarç, S., Selim, S. ve Arslan, N. S. (2020). Vergilendirme ve Demokrasi Arasındaki İlişkinin Analizi: Manisa Celal Bayar Üniversitesi Örneği. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 22 (TBMM’nin 100. Yılı ve Millî İrade Özel Sayısı), 241-266.
  • Balamatsias, P. (2016). Democracy and Taxation. Munich Personal RePEc Archive (MPRA), MPRA Paper No. 82563. https://mpra.ub.uni-muenchen.de/82563/, 17.10.2021.
  • Barıları, A. and Brand, T. (2009). Le Paradoxe de Montesquieu. De La Corrélation Entre L’Importance Des Prélèvements Obligatoires, Le Developpement Économique Et Social Et Le Niveau De Démocratie, Revue Française Des Finances Publiques (RFFP), No: 108.
  • Baskaran, T. (2014). Taxation and Democratization. World Development, 56, 287-301.
  • Bates, R. H. and Lien, D. D. (1985). A Note on Taxation, Development and Representative Government. Politics and Society, 14, 53-70.
  • Bauer, P. T. (1981). Equality, The Third World And Economic Delusion. Weidenfeld and Nicholson.
  • Cheibub, J. A. (1998). Political Regimes and the Extractive Capacity of Governments: Taxation in Democracies and Dictatorships. World Politics, 50(3), 349-376.
  • Cutright, P. (1963). National Political Development: Measurement and Analysis. American Sociological Review, 28, 253-264.
  • Çağan, N (1980). Demokratik Sosyal Hukuk Devletinde Vergilendirme. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 37(1-4), 129-151.
  • De Haan, J. and Siermann, C. L. J. (1996). New evidence on the relationship between democracy and economic growth. Public Choice, 86, 175-198. https://doi.org/10.1007/BF00114881.
  • Feld, L. P. and Frey, B. S. (2002). Trust Breeds Trust: How Taxpayers Are Treated. Economics of Governance, 3, Working Paper No. 98, 87-99.
  • Frey, B. S. and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35, 136-159.
  • Heshmati, A. and Kim, N. (2017). The Relationship between Economic Growth and Democracy: Alternative Representations of Technological Change. https://ssrn.com/abstract=3010657 or http://dx.doi.org/10.2139/ssrn.3010657.
  • Huntington, S. P. (1991). The Third Wave: Democratization in the Late Twentieth Century. University of Oklahoma Press.
  • Im, H. B. (2011). Better democracy, better economic growth? South Korea. International Political Science Review, 32(5), 579-597. https://doi.org/10.1177/0192512111419825.
  • Inglehart, R. and Welzel, C. (2010). What Do we Know About Modernization Today?. Foreign Affairs, 88(2), 33-48.
  • Kılıçer, E., Ay, F. C. ve Ataer, S. (2016). Katalaksi Kavramı Çerçevesinde Vergileme Demokrasi İlişkisi: Türkiye-OECD Karşılaştırmalı Analizi. Finans Politik & Ekonomik Yorumlar, 53(612), 35-50.
  • Krieckhaus, J. (2006). Democracy and Economic Growth: How Regional Context Influences Regime Effects. British Journal of Political Science, 36(2), 317-340. doi:10.1017/S0007123406000172.
  • Legatum Institute (2021). The Legatum Prosperity Index 2021. Eleventh Edition. https://www.prosperity.com/download_file/view_inline/4429.
  • Lipset, S. M. (1959). Some Social Requisites of Democracy: Economic Development and Political Legitimacy. American Political Science Association, 1(53), 69-105.
  • Lipset, S. M. (1960). Political Man: The Social Bases of Politics. Gardencity NY: Doubleday.
  • McGuire, M. C. and Olson, M. (1996). The Economics of Autocracy and Majority Rule: The Invisible Hand and the Use of Force. Journal of Economic Literature, 34(1), 72-96.
  • Montesquieu (1998). Kanunların Ruhu Üzerine (F. Baldaş Çev.). Toplumsal Dönüşüm Yayınları, İstanbul.
  • Mutascu, M. (2011). Taxation and Democracy. Journal of Economic Policy Reform, 14(4), 343-348.
  • O'Donnell, G. A. (1973). Modernization and Bureaucratic-Authoritarianism. University of California Press.
  • Ömercioğlu, A. (2018). Vergi Demokrasisi. Ankara: Gazi Kitabevi.
  • Pommerehne, W. W. and Weck-Hannemann, H. (1996). Tax Rates, Tax Administration and Income Tax Evasion in Switzerland. Public Choice, 88, 161-170.
  • Profeta, P., Puglisi, R. and Scabrosetti, S. (2013). Does Democracy Affect Taxation and Government Spending? Evidence from Developing Countries. Journal of Comparative Economics, 41(3), 684-718.
  • Ross, M. L. (2004). Does Taxation Lead to Representation?. British Journal of Political Sciences, 34(2), 229-249.
  • Steinmo, S. (1993). Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State. Yale University Press.
  • Şaşmaz, M. Ü. (2019). OECD Ülkelerinde Demokratikleşme ve Vergi Gelirleri İlişkisi: Bootstrap Panel Nedensellik Analizi. İzmir İktisat Dergisi, 34(2), 265-277.
  • Tabar, Ç. ve Karaş, G. (2021). Vergilerin Demokrasi Üzerindeki Etkisi: OECD Ülkeleri Örneği. International Journal of Social Inquiry, 14(1), 255-275.
  • Timmons, J. F. (2010). Taxation and Representation in Recent History. The Journal of Politics, 72(1), 191-208.
  • Torgler, B., Schaltegger, C. A. and Schaffner, M. (2003). Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties. Swiss Journal of Economics and Statistics, 139, 375-396.
  • Torgler, B. (2005). Tax Morale and Direct Democracy. European Journal of Political Economy, 21, 525-531.
  • Türedi, S. ve Topal, M. H. (2016). Vergilendirme ve Demokrasi Arasındaki İlişki: Gelişmekte Olan Ülkeler İçin Panel Nedensellik Analizi. Eskişehir Osmangazi Üniversitesi İİBF Dergisi, 11(1), 63-86.
  • Zenginobuz, E. Ü., Adaman, F., Gökşen, F., Savcı, Ç.ve Tokgöz, M. E. (2010). Vergi, Temsiliyet ve Demokrasi İlişkisi Üzerine Türkiye'de Vatandaşların Algıları. Açık Toplum Enstitüsü Türkiye Temsilciliği ve Boğaziçi Üniversitesi Araştırma Fonu Ortak Araştırması, ISS/EC 2010-03. http://ideas.econ.boun.edu.tr/content/wp/EC2010_03.pdf, 19.11.2021.
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Emin Ahmet Kaplan 0000-0002-4808-8529

Rana Dayıoğlu Erul 0000-0001-9073-6430

Yayımlanma Tarihi 25 Ocak 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 7 Sayı: 1

Kaynak Göster

APA Kaplan, E. A., & Dayıoğlu Erul, R. (2023). Türk Dünyasında Vergi-Demokrasi İlişkisi: Montesquieu Paradoksu Çıkmazı. Fiscaoeconomia, 7(1), 301-326. https://doi.org/10.25295/fsecon.1116832
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