COMPARATIVE ANALYSIS OF TRADITIONAL AND MODERN INTERPRETATIONS ON THE BENEFIT PRINCIPLE IN TAXATION-Vergilemede Fayda İlkesine İlişkin Geleneksel ve Modern Yorumların Karşılaştırmalı Analizi-
Journal Title: Global Journal of Economics and Business Studies - Year 2016, Vol 11, Issue
Abstract
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.
Authors and Affiliations
Suat Hayri ŞENTÜRK
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COMPARATIVE ANALYSIS OF TRADITIONAL AND MODERN INTERPRETATIONS ON THE BENEFIT PRINCIPLE IN TAXATION-Vergilemede Fayda İlkesine İlişkin Geleneksel ve Modern Yorumların Karşılaştırmalı Analizi-
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 princi...