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Tax Expenditure Practices In T.C. ANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ SOSYAL BİLİMLER ENSTİTÜSÜ TAX EXPENDITURE PRACTICES IN THE 19th CENTURY OTTOMAN PUBLIC FINANCE SYSTEM DOKTORA TEZİ Şahin YEŞİLYURT MALİYE PROGRAMI ANKARA, 2020 T.C. ANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ SOSYAL BİLİMLER ENSTİTÜSÜ TAX EXPENDITURE PRACTICES IN THE 19th CENTURY OTTOMAN PUBLIC FINANCE SYSTEM ) DOKTORA TEZİ Şahin YEŞİLYURT MALİYE PROGRAMI Prof. Dr. HÜSEYİN ŞEN DANIŞMAN ANKARA, 2020 ONAY SAYFASI Şahin YEŞİLYURT tarafından hazırlanan “Tax Expenditure Practices in the 19th Century Ottoman Public Finance System” adlı tez çalışması aşağıdaki jüri tarafından oy birliği ile Ankara Yıldırım Beyazıt Üniversitesi Sosyal Bilimler Enstitüsü MALİYE Anabilim Dalı’nda Doktora tezi olarak kabul edilmiştir. Ünvan Adı Soyadı Kurumu İmza Prof. Dr. Hüseyin ŞEN AYBÜ/ SBF Prof. Dr. Tekin AKDEMİR AYBÜ/ SBF Prof. Dr. Ahmet KANKAL AYBÜ/ İTBF Prof. Dr. İsa SAĞBAŞ AKÜ/ İİBF Dr. Öğr. Üyesi Ü. Serdar SERDAROĞLU İÜ/ İF Tez Savunma Tarihi: 12.10.2020 Ankara Yıldırım Beyazıt Üniversitesi Sosyal Bilimler Enstitüsü MALİYE Anabilim Dalı’nda Doktora tezi olması için şartları yerine getirdiğini onaylıyorum. Sosyal Bilimler Enstitüsü Müdürü Ünvan Ad Soyad ………………… BEYAN Bu tez çalışmasının kendi çalışmam olduğunu, tezin planlanmasından yazımına kadar bütün aşamalarda patent ve telif haklarını ihlal edici etik dışı davranışımın olmadığını, bu tezdeki bütün bilgileri akademik ve etik kurallar içinde elde ettiğimi, bu tezde kullanılmış olan tüm bilgi ve yorumlara kaynak gösterdiğimi beyan ederim. Tarih (12.10.2020) İmza Şahin YEŞİLYURT vii DEDICATION To my country ACKNOWLEDGMENTS I sincerely believe that this study leads naturally to the acknowledgment of debts. First and foremost, I owe a very great deal to Prof. Hüseyin Şen, my supervisor, for much encouragement and guidance over several years, and for stimulating interest in most of the major questions underlying the present study. He helped immensely with advice about methods by kindly devoting many hours to the stringent and constructive criticism of preliminary drafts of the study. Others who contributed a great deal in terms of criticism, encouragement, and advice include Prof. Tekin Akdemir, Prof. Ahmet Kankal, Prof. İsa Sağbaş from Afyon Kocatepe University, and Asst. Prof. Ü. Serdar Serdaroğlu from İstanbul University. I also would like to thank Prof. Erol ÖZVAR from Marmara University for his warm support at the early stage of the study. I am grateful to all the above scholars. The Scientific and Technological Research Council of Turkey (TUBITAK) is also gratefully acknowledged for a 12 months research grant under the scheme of 2214/A- International Research Fellowship (for PhD Students) at Cambridge University. The study would have been impossible without its generous grant. As well, I am indebted to Prof. Martin Daunton, Prof. Sheilagh Ogilvie from Cambridge University, Prof. Mark Casson from Reading University, Dr. Kate Fleet, Dr. Duncan Needham, and Dr. Helen Pfeifer from Cambridge University. They are the scholars whose works inspired me very much and they offered me advice and encouragement, friendship, and support when I was at Cambridge University. I benefited from Cambridge University’s rich environment like courses, seminars, conferences, and its library. All these had a vital impact on this study and I am immensely grateful for that. viii Needless to say, working on an academic research study always takes more time than it is supposed to, and that time is stolen from our lives, weekends, evenings, and holidays. I am thankful for the understanding of my wife Nimet and my sons, Zeynelabidin and Süleyman, and I always feel their endless support during the studying period. Özet Bu çalışma vergi muafiyeti, vergi indirimi, vergi mahsup ve iadesi, vergi ertelemesi ve indirimli vergi oranı unsurlarından oluşan vergi harcamasının bir maliye politikası aracı olarak 19. Yüzyıl Osmanlı Devleti maliye sisteminde nasıl kullanıldığını araştırmaktadır. Çalışma ilk olarak bu kavramın önemine, etkilerine ve bu kavram hakkındaki düşüncelere odaklanarak vergi harcamasının tanımı ve bu tanıma ilişkin tartışmaların genel bir çerçevesini çizmektedir. Çalışmanın sonraki bölümü, Osmanlı İmparatorluğu maliye sisteminin genel görünümünü, özellikle Tanzimat sonrası dönemdeki maliye sisteminin genel durumu, Osmanlı zihin yapısında meydana gelen değişimler, kamu mali sisteminde ve vergilemede meydana gelen gelişmeler kapsamında ele almaktadır. Çalışma, Osmanlı arşivleri ile İngiliz arşivlerinden temin edilen belgelerden ve İngiliz gazetelerinden yararlanarak vergi harcaması uygulamalarının ardında yatan nedenleri iktisadi, mali, sosyal, siyasal ve dini unsurlar kapsamında ele alarak devam etmekte ve daha sonra Britanya, Rusya, Almanya ve Fransa gibi ülkelerdeki uygulamaları ele almaktadır. Son olarak, tüm bu açıklamalara ilişkin genel bir değerlendirme yapmaktadır. Vergi harcaması uygulamalarını dikkate aldığımızda, bu uygulamaların Osmanlı Devleti’ni kuruluşundan itibaren farklı amaçlar kapsamında bir maliye politikası aracı olarak geniş ve yaygın bir şekilde kullanıldığını görürüz. Arşiv belgelerinde, özellikle Tanzimat sonrası dönemde, vergi harcamasının miktarı ve amacı hakkında önemli tartışmalar yer almıştır. Bu tartışmalar bu dönemde uygulamaya konulan reform hareketlerinin odak noktasını oluşturmuştur. Bu tartışmalar kapsamında, vergi harcamasının vergi yükünün adil bir şekilde dağıtılmasında, sosyal adaletin tesis edilmesinde, Osmanlı toplumunda görülen sosyal olayların (iç karışıklıkların ve huzursuzlukların) giderilmesinde önemli bir maliye politikası aracı olarak ön plana çıktığı müşahede edilmiştir. Dahası, bu politika aracı Osmanlı İmparatorluğu hakkında ix ileri sürülen ağır bir vergi yükü politikası uyguladığına ilişkin iddiaların gerçeği yansıtmadığı fikrini doğrulamaktadır. Anahtar Kelimeler: Ağır Vergi Yükü, Osmanlı Devleti, Osmanlı Devleti Maliye Sistemi, Vergi Harcaması, 19. Yüzyıl Osmanlı Devleti Maliye Sistemi, Vergileme ve Din Abstract This thesis examines how the tax expenditure, which is consisted of tax exemption, tax reduction, tax refund, tax deferral, and rate relief, was used in the 19th century Ottoman State public finance system as a tax policy tool. It begins by sketching the definition and arguments against and in favor of tax expenditure, focusing first on the importance, effects, and views concerning this concept. The next part charts the general outlook of the Ottoman State Public Finance system by discussing the Post-Tanzimat public finance case, changes in perception within the Ottoman fiscal mind, developments in fiscal administration, and developments in taxation. The thesis goes on to investigate the reasons behind the tax expenditure practices by using the archives, which compiled from the Ottoman Archives and the National Archives, as well as British newspaper articles, under the headings of economic, fiscal, social, political, and religious issues, and then on practices in the context of county experiences s, which are Britain, Russia, Germany, and France. It, in the end, makes a general assessment regarding all these explanations. In retrospect of the practices of the tax expenditure, these practices have been used in such a deep and wide manner as a fiscal policy tool for different purposes since the establishment of the Ottoman State. There were essential debates on the purpose and amount of tax expenditure in the archives, particularly during the post-Tanzimat Era. These debates were at the center of the reform movements introduced in this period. Within the context of these debates, tax expenditure practices have become a prominent tax policy tool in providing an equitable distribution of the tax burden, in the establishment of social justice, and in suppressing adverse social issues in Ottoman society. x Keywords: Heavy Tax Burden, Ottoman State, Ottoman State Public Finance, Tax Expenditure, Taxation in 19th Century Ottoman State Public Finance, Taxation and Religion TABLE OF CONTENTS ONAY SAYFASI ...................................................................................................................... 5 BEYAN .................................................................................................................................... vii DEDICATION ........................................................................................................................ viii ACKNOWLEDGMENTS ...................................................................................................... viii ÖZET ........................................................................................................................................ ix ABSTRACT ............................................................................................................................... x TABLE OF CONTENTS .......................................................................................................... xi PICTURES .............................................................................................................................. xiv 1. INTRODUCTION ................................................................................................................. 1 2. TAX EXPENDITURE: A GENERAL FRAMEWORK ....................................................... 6 2.1. Definition of Tax Expenditure .......................................................................................... 6 2.2. Main Types of Tax Expenditure ..................................................................................
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