20. ve 21. Yüzyılın Başlarına Ait Ders Kitaplarında Vergi: Karşılaştırmalı Bir Değerlendirme

Abstract

The aim of this research is to examine the tax awareness that is tried to be gained to the elders of the future by analyzing comparatively the details of the tax issue in the textbooks of the early 20 th and 21 st century. In the study, in which a qualitative approach was adopted, document analysis, one of the qualitative data collection methods, was used. The data sources of the research consist of 8 textbooks. Four of them are textbooks named Musâhabât-ı Ahlâkiyye…(Lectures on Morality…) which were taught in Ottoman primary schools in the early 20 th century. Others consist of Social Studies textbooks used in 6 th grade in the early 21 st century. The data collected from these textbooks in line with the purpose of the research were analyzed using content analysis technique. As a result of the analysis, important similarities and differences were found in the textbooks of both time periods regarding tax. All findings were categorized as definition, content, rationale, legitimacy, taxpayer and presentation and evaluated in a comparative manner.

Examining Tax Literacy in Social Studies Textbooks

“…Alanyazında Sosyal Bilgiler dersi ile vergi okuryazarlığı arasındaki ilişkiyi sağlayan sınırlı sayıda çalışma bulunmaktadır (Ogle, Klepm & McBridge, 2007;Singer, 2003;Yılar & Akdağ, 2017). Ayrıca alanyazında Sosyal Bilgiler ders kitaplarının vergi okuryazarlığı bağlamında değerlendirildiği çalışmaların çok az sayıda olduğu görülmektedir (Yılar & Çam, 2020).…”

“…Ders kitapları, vergi okuryazarı vatandaş yetiştirmek için oldukça önemli bir araçtır (Yılar & Çam, 2020)…”