Fiscaoeconomia
Yazarlar: Zeynep AĞDEMİR
Konular:Sosyal
DOI:10.25295/fsecon.2019.s1.006
Anahtar Kelimeler:F. Engels,K. Marx,Taxes,The Theory of Economy,The Theory of Revolution
Özet: The literature studies on taxes are mostly in the framework of mainstream economics. However, it is not easy to come across the theses of Marxist approach in theoretical studies on taxes. The Marxist approach is important because it does not address the state independently of class relations, does not externalize the state-economy relationship and sees taxes as an aspect of class relations. In this study, it is aimed to examine the analyzes of taxes in the original works of Marx and Engels, which are the basis of Marxist approach, and to form a complete framework for taxes. In this context, some of the works of Marx and Engels were examined in the light of differences in Marx’s economic and revolution theories.