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Journals / Fiscaoeconomia / 2023 / Cilt: 7 - Sayı: 1

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

Türk Dünyasında Vergi-Demokrasi İlişkisi: Montesquieu Paradoksu Çıkmazı

Emin Ahmet KAPLAN
Rana DAYIOĞLU ERUL
Pages
301–326
Publication Date
2023-01-25
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

As a result, the Montesquieu paradox was confirmed for Kazakhstan, Kyrgyzstan and Uzbekistan; the Montesquieu paradox dilemma has emerged for Turkey and Azerbaijan.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The relationship between taxation and democracy has taken an important place throughout history as it affects the formation of tax systems and tax policies.
📊
Key Findings & Data: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.
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Conclusion & Impact:As a result, the Montesquieu paradox was confirmed for Kazakhstan, Kyrgyzstan and Uzbekistan; the Montesquieu paradox dilemma has emerged for Turkey and Azerbaijan.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Vergilendirme · Demokrasi · Montesquieu Paradoksu

Abstract

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.

Özet

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.

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Cite This Article

KAPLAN, E. A., ERUL, R. D. (2023). Tax-Democracy Relationship in the Turkic World: The Montesquieu Paradox Dilemma. Fiscaoeconomia, Cilt: 7 - Sayı: 1, 301–326. https://ajindex.com/articles/878604

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