Latin Amerika Vergi Sistemi Deneyimi Olarak Bolivya Vergi Sistemi

Devletin vazgeçemediği gelir unsurlarının başında gelen vergi, aynı zamanda devlet ile vatandaşı arasında önemli bir ilişki yapısının temelini oluşturmaktadır. Bu ilişki tarihsel süreç içerisinde çeşitli sürtüşmelere ve savaşlara bile sebebiyet verebilmiştir. Devletin kimden nasıl, ne kadar ve hangi nedenlerle vergiyi alacağını açıklayan vergi teorileri çerçevesinde devletler vergi sistemleri düzenlenmektedir. Dünya genelinde devletlerin yönetim ve kültür yapılarına göre vergi sistemleri farklılık gösterebilmektedir. Çalışmamızda otuza yakın ulusu içerisinde barındıran Bolivya’nın vergi sistemi incelenerek vergi yapısının hangi temeller üzerine oturtulduğu açıklanmaya çalışılmıştır.

Anahtar Kelimeler:

Vergi, , Vergi Sistemi, Latin Amerika, , Bolivya

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