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İSTİFADE TEORİSİ
Results for "İSTİFADE TEORİSİ"
İSTİFADE TEORİSİ
(Dictionary of Economics) :
Verginin mahiyeti hakkında ileri sürülen fikrlerin etrafında toplandıkları iki ana teoriden biridir. Mukavele teorisi de denir. Diğer teori hakimiyet teorisidir. İstifade teorisine göre, kişilerin devlet hizmetlerine yapılan harcamalara katılmaları, kamu hizmetlerinden yararlanmaları ile orantılı olmalıdır. İstifade prensibi, piyasada geçerli olan vermek ve almak anlayışının kamu kesimine yansıtılmış şeklidir.
VERGİLEMEDE İSTİFADE TEORİSİ
(Dictionary of Economics) :
(Bk. İstifade Teorisi)
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