Abstract
Vergi, bir ulkenin harcama icin gelir elde etmesini saglayan alternatif bir yontemdir. Ancak sorun, vergi orani konusunda gorus ayriliklari oldugunda ortaya cikmaktadir. Ekonomistler, daha yuksek vergi geliri elde etmek icin vergi oranini dusurmek gerektigini savunurlar. Bu makalede, Ibn Haldun'un Mukaddime kitabindaki bulgularina bakarak vergi oranlari analizi yapilmistir. Bu calisma ayni zamanda vergilendirmeyle ilgili diger hipotezleri de incelemektedir. Bulgular ideal vergilendirme oraninin belirlenebilecegini gostermektedir.
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