Georgianlar Dönemi Britanyası’nda Keyfî Vergiler (1714-1830)

Year 2023, Volume: 10 Issue: 1, 122 - 138, 29.06.2023

Coşkun Can Aktan , Abdülhamid Özgün Birkalan

https://doi.org/10.30803/adusobed.1307039

Abstract

Bu çalışmada Georgian dönemi olarak bilinen 1714-1830 yıllarında Kral I. George, Kral II. George, Kral III. George ve Kral IV. George tarafından yürürlüğe konulan ilginç ve tuhaf vergiler inceleme konusu yapılmaktadır. Georgian dönemi İngiltere’nin endüstriyel ve emperyal anlamda zirve yaşadığı, çeşitli ekonomik, sosyal ve siyasi olayların sıklıkla cereyan ettiği bir dönemdir. Ancak tüm bu gelişmelere karşın vergilendirme konusunda bir o kadar da kötü üne sahiptir. Georgian dönemi pek çok keyfî verginin alındığı ve bu vergilerin halkın üzerinde önemli ölçüde yük oluşturduğu bir dönemdir. Britanya İmparatorluğu’nun vergilendirme tarihinde yer bulmuş bu dönemi “keyfî vergiler çağı” olarak adlandırmak mümkündür. Bu çalışmada Georgian döneminde yürürlüğe konulmuş birbirinden ilginç vergi örnekleri incelemeye çalışılmıştır.

Keywords

Georgian Dönemi, Keyfi Vergiler, Vergileme Tarihi

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