ISSN 1300-1868
 

Original Research (Original Article) 


Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers

Mesut SERT.

Abstract
This article, as an alternative approach to the public finance which is about fiscal sociology is started from the differences between the Continental Europe and Anglo-Saxon tradition wherein the public finance emerged as an independent discipline. It asserts that this discrepancy in emergence continuum is decisive in contemporary public finance discipline. In this article the neoclassical public finance approach that addresses financial issues by reducing it in technical field and by breaking it up from its social and historical context will be evaluated critically by the standpoints o f Goldscheid, Schumpeter and O ’Connor who could be taken as pioneers.

Key words: Public Finance, Fiscal Sociology, Goldscheid, Schumpeter, O ’Connor. JEL Classification: H00, B10, N94, Z13.



“MALİYE”YE ALTERNATİF BİR YAKLAŞIM OLARAK MALİ SOSYOLOJİ: ÖNCÜLER

Ozet
Maliye’ye eleştirel bir yaklaşım olan mali sosyolojiyi üzerine olan bu çalışma, bir disiplin olarak maliyenin ortaya çıkışındaki Kıt’a Avrupa’sı ve Anglo­ Sakson gelenekler arasındaki farklılığı temel hareket noktası olarak ele alır. Ortaya çıkış sürecindeki bu farklılığın, günümüz maliye disiplini açısından belirleyici olduğunu ileri sürer. Çalışmada, Anglo-Sakson geleneğin bir devamı olarak, mali sorunu teknik bir düzeye indirgeyip toplumsal ve tarihsel bağlarından kopuk bir şekilde ele alan hâkim neo-klasik maliye yaklaşımı karşısında; Kıt’a Avrupa’sı geleneğinden beslenen mali sosyolojinin alternatif olma özelliği, ilk öncüler olarak ele alabileceğimiz Goldscheid, Schumpeter ve O’Connor’ın görüşleri çerçevesinde ele alınmıştır.

Anahtar Kelimeler: Maliye, Mali Sosyoloji, Goldscheid, Schumpeter, O ’Connor. JEL Sınıflaması: H00, B10, N94, Z13.


 
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How to Cite this Article
Pubmed Style

Mesut SERT. [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. Ekonomik Yaklasim. 2011; 22(81): 1-16. Turkish. doi:10.5455/ey.20015


Web Style

Mesut SERT. [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. http://www.ekonomikyaklasim.org/?mno=155070 [Access: July 23, 2019]. Turkish. doi:10.5455/ey.20015


AMA (American Medical Association) Style

Mesut SERT. [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. Ekonomik Yaklasim. 2011; 22(81): 1-16. Turkish. doi:10.5455/ey.20015



Vancouver/ICMJE Style

Mesut SERT. [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. Ekonomik Yaklasim. (2011), [cited July 23, 2019]; 22(81): 1-16. Turkish. doi:10.5455/ey.20015



Harvard Style

Mesut SERT (2011) [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. Ekonomik Yaklasim, 22 (81), 1-16. Turkish. doi:10.5455/ey.20015



Turabian Style

Mesut SERT. 2011. [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. Ekonomik Yaklasim, 22 (81), 1-16. Turkish. doi:10.5455/ey.20015



Chicago Style

Mesut SERT. "[Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]." Ekonomik Yaklasim 22 (2011), 1-16. Turkish. doi:10.5455/ey.20015



MLA (The Modern Language Association) Style

Mesut SERT. "[Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]." Ekonomik Yaklasim 22.81 (2011), 1-16. Print.Turkish. doi:10.5455/ey.20015



APA (American Psychological Association) Style

Mesut SERT (2011) [Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers]. Ekonomik Yaklasim, 22 (81), 1-16. Turkish. doi:10.5455/ey.20015