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Vergileme Kaynaklarının Tarihsel Gelişimi: 18. Yüzyılda İngiltere

Yıl 2021, Cilt: 7 Sayı: 1, 37 - 51, 01.07.2021

Öz

Tarih boyunca verginin konusu, üretim biçiminin değişmesi, toplumların tükettiği mal ve hizmetler ile kullandığı araçların çeşitlenmesi ile birlikte büyük bir evrim geçirmiştir. Bu çalışmada, mali gelişmelerin odağında bulunan İngiltere vergi tarihinin 1700’li yılları ele alınarak, vergi konusu olan mallar, eşyalar, gelir ve malvarlığı unsurları değerlendirilmiştir. Çalışma sonunda elde edilen temel bulgu, devletler için vazgeçilmez nitelikte olan vergilerin, toplumsal hayattan ve bireylerin hayatından ayrı düşünülemeyeceğidir. Sürdürülebilir güçlü bir iktisadi kaynağa dayalı ve toplumsal hayata uyum sağlayabilen bazı vergiler günümüzde bile hala uygulanabiliyorken, diğer bazı vergilerde ise kaçınma sebebiyle kaynağın aşındığı (veya kuruduğu), toplum tarafından benimsenmediği, itirazlara maruz kaldığı ve sonunda tarihteki yerini aldığı anlaşılmaktadır.

Kaynakça

  • Allfrey, P.D. (2016), Arms and The (Tax-)Man: The Use And Taxation Of Armorial Bearings In Britain, 1798–1944, Dissertation at the University of Dundee.
  • Arch, A. (2012), Old English Sheepdog, i5 Publishing, ProQuest Ebook Central.
  • Blum, C. (2003), Strength in Numbers: Population, Reproduction, and Power in Eighteenth-Century France, Johns Hopkins University Press, ProQuest Ebook Central.
  • Brigand, R. ve Weller, O. (2015), Archaeology of Salt: Approaching an Invisible Past, Sidestone Press, ProQuest Ebook Central.
  • Britannica Web, https://www.britannica.com/biography/William-Pitt-the-Younger, 10.12.2018.
  • Burg, David F. (2003), A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present, Routledge, ProQuest Ebook Central.
  • Burnup, H. (1851), The Carriage Tax. A letter to the Right Hon. Sir Charles Wood, bart., Chancellor of the Exchequer, London, http://www.johndruryrarebooks.com/product.php/6366/34/the_carriage_tax_, 25.11.2018.
  • Carter, C. (2015), “9 January 1999: Income Tax Introduced To Britain”, MoneyWeek, https://moneyweek.com/372129/9-january-1799-income-tax-introduced-to-britain/, 07.12.2018.
  • Crowley, J. E. (2003), The Invention of Comfort: Sensibilities and Design in Early Modern Britain and Early America, Johns Hopkins University Press, ProQuest Ebook Central.
  • Daunton, M. (2012), “The Politics Of British Taxation, From The Glorious Revolution To The Great War”, in The Rise of Fiscal States: A Global History 1500–1914, Editörler: Yun-Casalilla, Bartolomé, Patrick K. O’Brien ve Franciso Comín Comin, Cambridge University Press, 111-144.
  • Dowell, S. (1888a), A History Of Taxation And Taxes İn England (From The Earliest Times To The Year 1885), Vol. 3, Direct Taxes and Stamp Duties, London.
  • Dowell, S. (1888b). A History Of Taxation And Taxes İn England (From The Earliest Times To The Year 1885), Vol. 4, Taxes on Articles of Consumption, London.
  • Garner, J. (1992), The Company Town: Architecture and Society in the Early Industrial Age, Oxford University Press, ProQuest Ebook Central.
  • Giltner, S. E. (2010), Hunting and Fishing in The New South: Black Labor and White Leisure After The Civil War, Johns Hopkins University Press, ProQuest Ebook Central.
  • Gingell, J., Adrian Little ve Christopher Winch (1999), Modern Political Thought: A Reader, Taylor & Francis Group, ProQuest Ebook Central.
  • Griffiths, J., Alex Bood ve Heleen Weyers (1998), Euthanasia and Law in the Netherlands, Amsterdam University Press, ProQuest Ebook Central.
  • Gross, J. D. (2013), The Life of Anne Damer: Portrait of a Regency Artist, Lexington Books, ProQuest Ebook Central.
  • Helicon Publishing (2006), The Hutchinson Illustrated Encyclopedia of British History, ProQuest Ebook Central.
  • History House, What Was Known As a “Tax On Knowledge”? The Campaign Against A Tax On Newspapers. http://www.historyhouse.co.uk/articles/tax_on_knowledge.html, 27.11.2018.
  • Kete, K. J. (2001), “Animals and Pets”, Encyclopedia of European Social History, Editör: Peter N. Stearns, 507-520, Charles Scribner's Sons, Gale Virtual Reference Library.
  • Knowles, R. (2016), Hair Powder And Pomatum, 12 January. https://www.regencyhistory.net/2016/01/hair-powder-and-pomatum.html, 01.12.2018.
  • Lansdown, R. (2006), Strangers in the South Seas: The Idea of the Pacific in Western Thought, University of Hawaii Press, ProQuest Ebook Central.
  • Malkiel, B. G. ve Charles D. Ellis. (2012), The Elements of Investing: Easy Lessons for Every Investor, John Wiley & Sons, Incorporated, ProQuest Ebook Central.
  • Martin, R.M. (1833), Taxation Of The British Empire, London: E. Wilson, Royal Exchange.
  • Mill, J. S. (2000), Principles of Political Economy, Batoche Books, ProQuest Ebook Central.
  • Murden, S. (2016), “18th Century Tax on Gloves”, 18th Century Politics, https://georgianera.wordpress.com/2016/05/24/18th-century-tax-on-gloves/, 02.12.2018.
  • Palmer, M. ve P. Neaverson, (1994), Industry in the Landscape, 1700-1900. Taylor & Francis Group. ProQuest Ebook Central.
  • Pearsall, M. (2011), “The Land Tax 1692-1963”, Magazine of the Friends of The National Archives. 22(3). 16-17.
  • Phillip, H. (2013), The Tavern Clock: Taxing The Time. http://www.fairfaxhouse.co.uk/articles/tavern-clock-taxing-time/, 02.12.2018.
  • Purely Shutters (2014), The History of “Window Tax”, 20 March, https://www.purelyshutters.co.uk/blog/purely-shutters/history-window-tax/, 26.11.2018.
  • Reiman, Donald H., Neil Fraistat ve Nora Crook (2013), The Complete Poetry of Percy Bysshe Shelley, Johns Hopkins University Press. ProQuest Ebook Central.
  • Roberts, J.M. (1996), Avrupa Tarihi, Çev.: Fethi Aytuna, İnkılap Kitabevi.
  • Saptari, R. (1999), “Rethinking Domestic Service”, International Review of Social History, 44(1), 77–85.
  • Sur, F.H. (1949), “Maliye Tarihine Kısa Bir Bakış (1)”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, 6(2), http://dergiler.ankara.edu.tr/dergiler/38/244/2162.pdf, 10.12.2018.
  • Taxfitness (2017), Introduction To The Modern Income Tax 1799, https://taxfitness.com.au/Blog/introduction-to-the-modern-income-tax-1799, 07.12.2018.
  • Taxfitness (2018a), The Hair Powder Tax Of 1795, https://taxfitness.com.au/Blog/hair-powder-tax-1795, 10.12.2018.
  • Taxfitness (2018b), 1712-England Introduces The Soap Tax, https://taxfitness.com.au/Blog/1712-soap-tax, 09.12.2018.
  • Thompson, P. S. (2006), Black Soldiers of the Queen: The Natal Native Contingent in the Anglo-Zulu War, University of Alabama Press. ProQuest Ebook Central.
  • The Regency Redingote (2016), The Tax on Salt During the Regency, https://regencyredingote.wordpress.com/2016/12/02/the-tax-on-salt-during-the-regency/, 26.11.2018.
  • The Regency Redingote (2012), A Regency Bicentennial: The Servant Tax, 27 January, https://regencyredingote.wordpress.com/2012/01/27/a-regency-bicentennial-the-servant-tax/, 25.11.2018.
  • The Regency Redingote (2008), The Glass Excise and Window Taxes, https://regencyredingote.wordpress.com/2008/10/10/the-glass-excise-and-window-taxes/, 26.11.2018.
  • UK Parliament Website, https://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/overview/, 10.12.2018.

Historical Development Of Taxation Sources: The England In The 18th Century

Yıl 2021, Cilt: 7 Sayı: 1, 37 - 51, 01.07.2021

Öz

Throughout history, the subject of taxation has evolved considerably, with the change in the mode of production, the goods and services consumed by the societies, and the diversification of the means that it uses. In this study, 1700s of the UK tax history, which is the focus of the financial developments, was examined and the items of wealth, goods, income and assets subject to tax were evaluated. The main finding is that taxes, which are indispensable for the states, cannot be considered apart from the social order and the life of individuals. While some taxes that can adapt to social life can still be implemented, it is seen that some other taxes are not adopted by the society and these taxes are subject to objections, avoided and finally taken place in history.

Kaynakça

  • Allfrey, P.D. (2016), Arms and The (Tax-)Man: The Use And Taxation Of Armorial Bearings In Britain, 1798–1944, Dissertation at the University of Dundee.
  • Arch, A. (2012), Old English Sheepdog, i5 Publishing, ProQuest Ebook Central.
  • Blum, C. (2003), Strength in Numbers: Population, Reproduction, and Power in Eighteenth-Century France, Johns Hopkins University Press, ProQuest Ebook Central.
  • Brigand, R. ve Weller, O. (2015), Archaeology of Salt: Approaching an Invisible Past, Sidestone Press, ProQuest Ebook Central.
  • Britannica Web, https://www.britannica.com/biography/William-Pitt-the-Younger, 10.12.2018.
  • Burg, David F. (2003), A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present, Routledge, ProQuest Ebook Central.
  • Burnup, H. (1851), The Carriage Tax. A letter to the Right Hon. Sir Charles Wood, bart., Chancellor of the Exchequer, London, http://www.johndruryrarebooks.com/product.php/6366/34/the_carriage_tax_, 25.11.2018.
  • Carter, C. (2015), “9 January 1999: Income Tax Introduced To Britain”, MoneyWeek, https://moneyweek.com/372129/9-january-1799-income-tax-introduced-to-britain/, 07.12.2018.
  • Crowley, J. E. (2003), The Invention of Comfort: Sensibilities and Design in Early Modern Britain and Early America, Johns Hopkins University Press, ProQuest Ebook Central.
  • Daunton, M. (2012), “The Politics Of British Taxation, From The Glorious Revolution To The Great War”, in The Rise of Fiscal States: A Global History 1500–1914, Editörler: Yun-Casalilla, Bartolomé, Patrick K. O’Brien ve Franciso Comín Comin, Cambridge University Press, 111-144.
  • Dowell, S. (1888a), A History Of Taxation And Taxes İn England (From The Earliest Times To The Year 1885), Vol. 3, Direct Taxes and Stamp Duties, London.
  • Dowell, S. (1888b). A History Of Taxation And Taxes İn England (From The Earliest Times To The Year 1885), Vol. 4, Taxes on Articles of Consumption, London.
  • Garner, J. (1992), The Company Town: Architecture and Society in the Early Industrial Age, Oxford University Press, ProQuest Ebook Central.
  • Giltner, S. E. (2010), Hunting and Fishing in The New South: Black Labor and White Leisure After The Civil War, Johns Hopkins University Press, ProQuest Ebook Central.
  • Gingell, J., Adrian Little ve Christopher Winch (1999), Modern Political Thought: A Reader, Taylor & Francis Group, ProQuest Ebook Central.
  • Griffiths, J., Alex Bood ve Heleen Weyers (1998), Euthanasia and Law in the Netherlands, Amsterdam University Press, ProQuest Ebook Central.
  • Gross, J. D. (2013), The Life of Anne Damer: Portrait of a Regency Artist, Lexington Books, ProQuest Ebook Central.
  • Helicon Publishing (2006), The Hutchinson Illustrated Encyclopedia of British History, ProQuest Ebook Central.
  • History House, What Was Known As a “Tax On Knowledge”? The Campaign Against A Tax On Newspapers. http://www.historyhouse.co.uk/articles/tax_on_knowledge.html, 27.11.2018.
  • Kete, K. J. (2001), “Animals and Pets”, Encyclopedia of European Social History, Editör: Peter N. Stearns, 507-520, Charles Scribner's Sons, Gale Virtual Reference Library.
  • Knowles, R. (2016), Hair Powder And Pomatum, 12 January. https://www.regencyhistory.net/2016/01/hair-powder-and-pomatum.html, 01.12.2018.
  • Lansdown, R. (2006), Strangers in the South Seas: The Idea of the Pacific in Western Thought, University of Hawaii Press, ProQuest Ebook Central.
  • Malkiel, B. G. ve Charles D. Ellis. (2012), The Elements of Investing: Easy Lessons for Every Investor, John Wiley & Sons, Incorporated, ProQuest Ebook Central.
  • Martin, R.M. (1833), Taxation Of The British Empire, London: E. Wilson, Royal Exchange.
  • Mill, J. S. (2000), Principles of Political Economy, Batoche Books, ProQuest Ebook Central.
  • Murden, S. (2016), “18th Century Tax on Gloves”, 18th Century Politics, https://georgianera.wordpress.com/2016/05/24/18th-century-tax-on-gloves/, 02.12.2018.
  • Palmer, M. ve P. Neaverson, (1994), Industry in the Landscape, 1700-1900. Taylor & Francis Group. ProQuest Ebook Central.
  • Pearsall, M. (2011), “The Land Tax 1692-1963”, Magazine of the Friends of The National Archives. 22(3). 16-17.
  • Phillip, H. (2013), The Tavern Clock: Taxing The Time. http://www.fairfaxhouse.co.uk/articles/tavern-clock-taxing-time/, 02.12.2018.
  • Purely Shutters (2014), The History of “Window Tax”, 20 March, https://www.purelyshutters.co.uk/blog/purely-shutters/history-window-tax/, 26.11.2018.
  • Reiman, Donald H., Neil Fraistat ve Nora Crook (2013), The Complete Poetry of Percy Bysshe Shelley, Johns Hopkins University Press. ProQuest Ebook Central.
  • Roberts, J.M. (1996), Avrupa Tarihi, Çev.: Fethi Aytuna, İnkılap Kitabevi.
  • Saptari, R. (1999), “Rethinking Domestic Service”, International Review of Social History, 44(1), 77–85.
  • Sur, F.H. (1949), “Maliye Tarihine Kısa Bir Bakış (1)”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, 6(2), http://dergiler.ankara.edu.tr/dergiler/38/244/2162.pdf, 10.12.2018.
  • Taxfitness (2017), Introduction To The Modern Income Tax 1799, https://taxfitness.com.au/Blog/introduction-to-the-modern-income-tax-1799, 07.12.2018.
  • Taxfitness (2018a), The Hair Powder Tax Of 1795, https://taxfitness.com.au/Blog/hair-powder-tax-1795, 10.12.2018.
  • Taxfitness (2018b), 1712-England Introduces The Soap Tax, https://taxfitness.com.au/Blog/1712-soap-tax, 09.12.2018.
  • Thompson, P. S. (2006), Black Soldiers of the Queen: The Natal Native Contingent in the Anglo-Zulu War, University of Alabama Press. ProQuest Ebook Central.
  • The Regency Redingote (2016), The Tax on Salt During the Regency, https://regencyredingote.wordpress.com/2016/12/02/the-tax-on-salt-during-the-regency/, 26.11.2018.
  • The Regency Redingote (2012), A Regency Bicentennial: The Servant Tax, 27 January, https://regencyredingote.wordpress.com/2012/01/27/a-regency-bicentennial-the-servant-tax/, 25.11.2018.
  • The Regency Redingote (2008), The Glass Excise and Window Taxes, https://regencyredingote.wordpress.com/2008/10/10/the-glass-excise-and-window-taxes/, 26.11.2018.
  • UK Parliament Website, https://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/overview/, 10.12.2018.
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

Serdar Çiçek 0000-0003-4085-7474

Hüseyin Güçlü Çiçek 0000-0003-2883-9468

Yayımlanma Tarihi 1 Temmuz 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 7 Sayı: 1

Kaynak Göster

APA Çiçek, S., & Çiçek, H. G. (2021). Vergileme Kaynaklarının Tarihsel Gelişimi: 18. Yüzyılda İngiltere. Maliye Araştırmaları Dergisi, 7(1), 37-51.

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Maliye Araştırmaları Dergisi  Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.