Vergilendirme ve temsil arasındaki ilişkinin Amerikan bağımsızlık savaşı ışığında incelenmesi
Yükleniyor...
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Magna Carta’da kralın, ortak konseyin onayını almadan vergi salamayacağına hükmedilmiş olsa da burada ifade edilen “ortak konsey” kavramı, elbette halkın tamamını ilgilendiren bir müesseseye karşılık gelmemekteydi. Magna Carta’nın ihtiva ettiği bu düzenlemenin, doğrudan doğruya “temsilsiz vergi olmaz” ilkesine dayanak teşkil ettiği neticesine varılamasa dahi söz konusu prensibin temellenmesindeki etkisini yadsımak da yerinde bir çıkarım olmayacaktır. Öyle ki Magna Carta’nın ilanından sonraki dönemlerde İngiltere’de, vergilendirme için onayın gerekli olduğu hususunun benimsenmeye devam edilmesi bunu açıkça ortaya koymuştur. Türkçe literatür göz önünde bulundurulduğunda, Magna Carta’nın “temsilsiz vergi olmaz” ilkesinin kaynağı olduğu anlayışının kök saldığı ve genel kabul gören bir bilgi olarak yerleştiği görülmektedir. Çalışmada ise Magna Carta ile “temsilsiz vergi olmaz” ilkesi arasındaki ilişkinin varlığı inkâr edilmemekle birlikte, tam anlamıyla isabetli olmadığı savı ileri sürülmüş, bu ilkeye esas olarak Amerikan Bağımsızlık Savaşı ve bu savaşa giden yolda koloniler ile Britanya İmparatorluğu arasında yaşanan gelişmelerin dayanak oluşturduğu, gerekçeleriyle birlikte ortaya koyulmuştur. Amaç: Türkçe literatürde, “temsilsiz vergi olmaz” ilkesinin dayanağının Magna Carta olduğuna dair genel kabul gören anlayış hâkimdir. Çalışmanın amacı, Magna Carta ile “temsilsiz vergi olmaz” ilkesi arasındaki ilişkiyi yadsımadan, söz konusu ilkenin esas olarak Amerikan Bağımsızlık savaşı ve bu savaşa giden yolda yaşanan gelişmelerinin kaynaklık ettiğini gerekçeleriyle ortaya koymaktır. Yöntem: Çalışmaya vücut vermek ve sağlam temellere dayandırmak adına, geniş kapsamlı bir literatür taraması yapılmıştır. Özgünlük: Çalışma, Türkçe literatürde hakim olan “temsilsiz vergi olmaz” ilkesinin Magna Carta’ya dayandığı görüşüne alternatif sunma motivasyonuyla kaleme alınmıştır.
Although it is stated in Magna Carta that the king cannot impose taxes without approval of the common council, the word referred to here as “common council" of course did not represent the entire population. It would not be appropriate to deny the effect of Magna Carta on the foundation of the principle of no taxation without representation, it cannot be concluded that this regulation in Magna Carta constitutes a direct basis for the principle of no taxation without representation. Considering that approval is required for taxation in England after the proclamation of Magna Carta shows how important this historical document is. Considering the Turkish literature, it is generally accepted that Magna Carta is the source of the principle of no taxation without representation. In the study, the existence of the relationship between Magna Carta and the principle of no taxation without representation has not been denied. What we are trying to express here, this relationship is not entirely correct. The study explains the principle of no taxation without representation, taking into account the American Revolutionary War and the relations between the colonies and the British Empire in the pre-war period. Purpose: In Turkish literature, there is a generally accepted opinion that Magna Carta is the basis of the principle of no taxation without representation. The aim of the study is to explain with justifications that the main source of this principle is the American War of Independence and the developments in the pre-war period of this war, without denying the relationship between Magna Carta and the principle of no taxation without representation. Method: A comprehensive literature review was conducted to write the article on solid foundations. Originality: In Turkish literature, it is generally accepted that Magna Carta is the source of the principle of no taxation without representation. The study was written with the motivation to offer an alternative thought to this view and present a novel perspective and challenge this conventional viewpoint.
Although it is stated in Magna Carta that the king cannot impose taxes without approval of the common council, the word referred to here as “common council" of course did not represent the entire population. It would not be appropriate to deny the effect of Magna Carta on the foundation of the principle of no taxation without representation, it cannot be concluded that this regulation in Magna Carta constitutes a direct basis for the principle of no taxation without representation. Considering that approval is required for taxation in England after the proclamation of Magna Carta shows how important this historical document is. Considering the Turkish literature, it is generally accepted that Magna Carta is the source of the principle of no taxation without representation. In the study, the existence of the relationship between Magna Carta and the principle of no taxation without representation has not been denied. What we are trying to express here, this relationship is not entirely correct. The study explains the principle of no taxation without representation, taking into account the American Revolutionary War and the relations between the colonies and the British Empire in the pre-war period. Purpose: In Turkish literature, there is a generally accepted opinion that Magna Carta is the basis of the principle of no taxation without representation. The aim of the study is to explain with justifications that the main source of this principle is the American War of Independence and the developments in the pre-war period of this war, without denying the relationship between Magna Carta and the principle of no taxation without representation. Method: A comprehensive literature review was conducted to write the article on solid foundations. Originality: In Turkish literature, it is generally accepted that Magna Carta is the source of the principle of no taxation without representation. The study was written with the motivation to offer an alternative thought to this view and present a novel perspective and challenge this conventional viewpoint.
Açıklama
Anahtar Kelimeler
Magna Carta, Amerikan Bağımsızlık Savaşı, Temsil, Vergilendirme, Kanunilik, Britanya İmparatorluğu, Koloniler, Magna Carta, American Revolutionary War, Representation, Taxation, British Empire, Colonies
Kaynak
İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
22
Sayı
48
