Restriction Of The Power Of Purse In Nation States In The Context Of The World Trade Organization Agreements

Göksel Karaş; Nur Akdemir

Makale detayları

Restriction Of The Power Of Purse In Nation States In The Context Of The World Trade Organization Agreements

Yazarlar:

Göksel Karaş | Nur Akdemir

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

Maliye Politikası | Maliye Çalışmaları (Diğer)

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 14, pp.81-90

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336887

pISSN:

2791-9579

Anahtar kelimeler:

Özet:

 The expenditures to be made by the state to meet public needs and the authority to estimate and realise the revenues to finance these expenditures for the next period can be expressed as a budget. Due to the developments from past to present, steps have been taken to ensure that the public has a say in the use of both the tax authority and the authority to realise public expenditures or to ensure that the use of the public budget is carried out within the framework of certain principles. The states powers to collect taxes, spend and approve the budget are referred to as the power of the purse. Although the power of purse belongs to the citizens, citizens exercise this right through representatives in the parliament. Therefore, the power of purse is a right arising from the sovereign powers of states. This right may be limited sometimes due to constitutional rights and sometimes to national and international developments. From this point of view, the study aims to examine the limiting effect of the basic principles and agreements of the WTO on the power of purse of nation states. WTO restricts the use of power of purse of nation states by creating several limitations on both taxation and public expenditure powers of member countries through its agreements and mechanisms.

 The expenditures to be made by the state to meet public needs and the authority to estimate and realise the revenues to finance these expenditures for the next period can be expressed as a budget. Due to the developments from past to present, steps have been taken to ensure that the public has a say in the use of both the tax authority and the authority to realise public expenditures or to ensure that the use of the public budget is carried out within the framework of certain principles. The states powers to collect taxes, spend and approve the budget are referred to as the power of the purse. Although the power of purse belongs to the citizens, citizens exercise this right through representatives in the parliament. Therefore, the power of purse is a right arising from the sovereign powers of states. This right may be limited sometimes due to constitutional rights and sometimes to national and international developments. From this point of view, the study aims to examine the limiting effect of the basic principles and agreements of the WTO on the power of purse of nation states. WTO restricts the use of power of purse of nation states by creating several limitations on both taxation and public expenditure powers of member countries through its agreements and mechanisms.

 The expenditures to be made by the state to meet public needs and the authority to estimate and realise the revenues to finance these expenditures for the next period can be expressed as a budget. Due to the developments from past to present, steps have been taken to ensure that the public has a say in the use of both the tax authority and the authority to realise public expenditures or to ensure that the use of the public budget is carried out within the framework of certain principles. The states powers to collect taxes, spend and approve the budget are referred to as the power of the purse. Although the power of purse belongs to the citizens, citizens exercise this right through representatives in the parliament. Therefore, the power of purse is a right arising from the sovereign powers of states. This right may be limited sometimes due to constitutional rights and sometimes to national and international developments. From this point of view, the study aims to examine the limiting effect of the basic principles and agreements of the WTO on the power of purse of nation states. WTO restricts the use of power of purse of nation states by creating several limitations on both taxation and public expenditure powers of member countries through its agreements and mechanisms.

 Kamusal ihtiyaçların karşılanabilmesi amacıyla devlet tarafından yapılacak harcamalar ile bu harcamaların finansmanında kullanılacak gelirlerin gelecek dönem için tahmin edilip gerçekleştirilmesi yetkisinin verilmesi bütçe olarak ifade edilebilmektedir. Geçmişten günümüze yaşanan gelişmeler nedeniyle halkın gerek vergi yetkisinin gerekse de kamu harcamalarının gerçekleştirilmesi konularındaki yetkinin kullanılmasında söz sahibi olması ya da kamu bütçesinin kullanımının belirli ilkeler çerçevesinde gerçekleştirilmesi yolunda adımlar atılmıştır. Devletin bütçe konusunda elde etmiş olduğu vergi toplama, harcama yapma ve onay verme yetkilerinin tümü bütçe hakkı olarak ifade edilmektedir. Bütçe hakkı temelde vatandaşa ait olmakla birlikte vatandaşlar bu hakkı temsilciler aracılığıyla parlamentoda kullanmaktadır. Dolayısıyla bütçe hakkı devletlerin egemenlik güçlerinden kaynaklanan bir haktır. Bu hak bazen anayasal haklar bazen de ulusal ve uluslararası gelişmelere bağlı olarak sınırlandırılabilmektedir. Buradan hareketle çalışmada DTÖnün temel ilkeleri ve anlaşmalarının ulus devletlerin bütçe hakkı üzerinde yaratmış olduğu sınırlandırıcı etkinin incelenmesi amaçlanmaktadır. DTÖ, sahip olduğu anlaşma ve mekanizmalar yoluyla üye ülkelerin gerek vergilendirme gerekse de kamu harcaması yetkilerinde birtakım sınırlandırmalar meydana getirerek, ulus devletlerin bütçe haklarının kullanımını kısıtlandırmaktadır.

Makale detayları

Restriction Of The Power Of Purse In Nation States In The Context Of The World Trade Organization Agreements

Yazarlar:

Göksel Karaş | Nur Akdemir

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

Maliye Politikası | Maliye Çalışmaları (Diğer)

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 14, pp.81-90

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336887

pISSN:

2791-9579

Power of Purse

Nation-State

WTOBütçe Hakkı

Ulus Devlet

DTÖ

Sayı

Makale detayları

Restriction Of The Power Of Purse In Nation States In The Context Of The World Trade Organization Agreements

Yazarlar: Göksel Karaş | Nur Akdemir

Yayıncı: Kütahya Dumlupinar University

Ana Başlıklar: Maliye Politikası | Maliye Çalışmaları (Diğer)

Dergi: Dumlupınar Üniversitesi İİBF Dergisi Issue 14, pp.81-90

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001336887

pISSN: 2791-9579

Power of Purse

Nation-State

WTOBütçe Hakkı

Ulus Devlet

DTÖ

Sayı

Yazarlar:

Göksel Karaş | Nur Akdemir

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

Maliye Politikası | Maliye Çalışmaları (Diğer)

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 14, pp.81-90

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336887

pISSN:

2791-9579