VERGİLEMEDE FAYDA İLKESİNE İLİŞKİN GELENEKSEL VE MODERN YORUMLARIN KARŞILAŞTIRMALI ANALİZİ

Yıl 2017, Cilt: 6 Sayı: 11, 1 - 16, 15.07.2017

Suat Hayri Şentürk

Öz

Kamu maliyesi teorisindeki en önemli tartışmalardan biri vergilerin finansmanına kimlerin hangi ölçülerde
katlanacağıdır. Bu sorunun çözümüne ilişkin olarak ödeme gücü ve fayda ilkesi olmak üzere birbirine alternatif
iki vergileme ilkesi bulunmaktadır. Vergilemede fayda ilkesine ilişkin literatür genel olarak geleneksel ve
modern olmak üzere ikili bir ayrıma tabi tutulmaktadır. Kamu maliyesi literatüründe vergilemede fayda ilkesi
ilk dönemlerde fayda kavramı temel alınarak ifade edilmişse de sonraki dönemde bütçenin harcama kısmını
tamamen kapsayacak şekilde genişleme göstermiştir. Bu bağlamda, fayda ilkesinin sadece adil vergilemeyi
değil, adil bütçeleme kuralını da ön planda tuttuğu ortaya konulmaktadır. Buna göre, geleneksel fayda ilkesi
adalet amacına yönelik bir kriter olarak değerlendirilmekte; buna karşın modern fayda ilkesinin ise, ekonomik
etkinliğin sağlanmasında daha başarılı olduğu kabul edilmektedir. 

Anahtar Kelimeler

Vergi Adaleti, Fayda İlkesi, Vergilendirme

COMPARATIVE ANALYSIS OF TRADITIONAL AND MODERN INTERPRETATIONS ON THE BENEFIT PRINCIPLE IN TAXATION

Öz

One of the most important debates in the theory of public finance is who will pay for the financing of taxes.
Regarding the solution of this problem, there are two taxation alternatives: ability to pay and benefit principle.
As for the benefit principle in taxation, the literature is subject to a dual separation, traditional and modern. In
the public finance literature, the benefit principle of taxation has been expressed in the early periods based on
benefit concept, but it has expanded to include the expenditure portion of the budget in the following period.
In this context, it is revealed that the benefit principle prioritises not only fair taxation but also fair budgeting
rule as well. Accordingly, the traditional benefit principle is considered as a criterion for justice, whereas the
modern benefit principle is considered to be more successful in achieving economic efficiency. 

Anahtar Kelimeler

Tax justice, benefit principle, taxation.

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