The aim of the study is to make an historical and social analysis of the Physiocrat approach and its predecessors and try to understand the arguments focusing on taxes. The study tries to understand the social conditions of the period through the features and contradictions of the absolute monarchy. The predecessors of the Physiocratic theory, Vauban and Boisguilbert, and then the fundamental theses of the Physiocratic theory were evaluated by considering the contradictions of the absolute monarchy. Consequently, the theoretical responses of all three approaches regarding tax type, tax payer, tax object, tax rate and tax collection were evaluated by taking into consideration the social conditions of the period.

Bu çalışmanın temel amacı, Türkiye Selçuklu Devletinin mali yapısını geleneksel maliye tarihi yaklaşımının dışında İbn-i Haldun'un mali sosyolojisi ile incelemek ve böylelikle İbn-i Haldun'un mali sosyolojisinin Doğu coğrafyasını anlamak için sağladığı özgünleri anlamaya çalışmaktır. Bu bağlamda, öncelikle İbn-i Haldun'un mali sosyolojisinde devlet-maliye ilişkisi anlaşılmaya çalışılacaktır. Yazının ilk bölümünde, İbn-i Haldun'un sosyolojisinde devletin gelişim aşamaları ile maliyede gerçekleşen dönüşümler serimlenecektir. Ardından, Türkiye Selçuklu Devleti, İbn-i Haldun'un sosyolojisindeki devletin aşamaları çerçevesinde değerlendirilecek, bu aşamalara denk düşen mali olaylar analiz edilecektir. Sonuç olarak ise İbn-i Haldun'un mali sosyolojisinin Türkiye Selçuklu Devletinin mali yapısını değerlendirmek ve maliye tarihi açısından çeşitli özgünleri kavramak için ne tür imkanlar sağladığı tartışılacaktır.

No abstract

While the state finance discipline permeates all the spheres of the social structure and creates various effects, the impact of the state through state finance is usually analysed from a one-sided perspective. In this regard, the main purpose of this study is to revisit the state and state finance approaches of Gramsci, Poulantzas, Mann and Tilly in order to understand the various dimensions of the social effects created by the state through state finance. Within this context, the state and state finance approaches of Gramsci, Poulantzas, Mann and Tilly are addressed, and examples of state fiscal policies and the social consequences of these policies are analysed in the conceptual framework of these approaches.

The aim of this study is to evaluate the Trump period tax expenditures within the framework of the general course of tax expenditures in the USA after 1980 and the Tax Cuts and Jobs Act that came into force in 2017. The study evaluated the change in tax spending policies during the Trump period in terms of the middle classes described as Trump's political base and Make America Great Again strategy. As a result, with the 2017 tax law, it is concluded that the tax expenditures are directed towards the big companies of the USA, rather than the "middle classes" that make up Trump's political base.