Research Article
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Sales Tax in the United States of America As an Example of Consumption Tax

Year 2023, Issue: 70, 23 - 34, 20.12.2023
https://doi.org/10.26650/mcd2023-1353920

Abstract

Consumption taxes are widely applied in the world today, especially the value-added tax (VAT). While the United States (USA), has no general VAT system, it does have a sales tax similar to VAT. Sales tax is a tax levied on certain goods and services in the last stage of consumption at checkout. The purpose of sales tax is the taxation of goods and services other than luxury consumer goods and general necessities. The sales tax is considered complex in this respect; yet draws attention in terms of being applied at very low rates when compared to consumption taxes worldwide. As a matter of fact, the ratio of consumption taxes to total tax revenues in the USA remains at a very low level compared to other OECD countries, like Türkiye, due to the broad lists of sales tax exemption and very low tax rates. This study, examines sales tax in terms of basic characteristics, before providing a detailed evaluation of taxable goods and services, rate structure and tax expenditures for the state of California, which has the highest sales tax rate and finally making some suggestions through comparisons within the framework of issues such as the ratio of consumption tax to overall tax revenues and the proportional structure of VAT, as the most common consumption tax.

References

  • Asquith, R. (2021, January 17). 6 differences between VAT and US sales tax. Avalara. Retrieved from https://www.avalara.com/vatlive/en/vat-news/6-differences-between-vat-and-us-sales-tax.html. google scholar
  • California Department of Tax and Fee Administration (CDTFA) (2022, December). Sales and Use Taxes: Tax Expenditures (California Revenue and Taxation Code Part 1, Division 2). Retrieved from https://www.cdtfa.ca.gov/formspubs/pub61.pdf. google scholar
  • California Department of Tax and Fee Administration (CDTFA) (2023). California Sales and Use Tax Rates by County and City. Retrieved from https://www.cdtfa.ca.gov/taxes-and-fees/TaxRatesbyCountyandCity.pdf google scholar
  • California Tax Service Center (tarih yok). What is Taxable?. Retrieved from https://www.taxes.ca.gov/Sales_and_Use_Tax/WhatsTaxable.html Gelir İdaresi Başkanlığı. www.gib.gov.tr google scholar
  • Kagan, J. (2023, May 30). What is Sales Tax? Definition, Examples, and How It’s Calculated. Investopedia. Retrieved from https://www.investopedia.com/terms/s/salestax.asp google scholar
  • Kızılot, Ş. (2004, 12 Şubat). Plus Tax. Hürriyet. Erişim adresi: https://www.hurriyet.com.tr/plus-tax-202117 google scholar
  • KPMG (tarih yok). United States -Indirect Tax Guide. Retrieved from https://kpmg.com/xx/en/home/insights/2018/10/united-states-indirect-tax-guide.html google scholar
  • OECD (2022). Consumption Tax Trends 2022: VAT/GST and Excise, Core Design Features and Trends. Paris: OECD Publishing. google scholar
  • Tax Foundation (2023). State and Local Sales Tax Rates, Midyear 2023. Retrieved from https://taxfoundation.org/data/all/state/2023-sales-tax-rates-midyear/ google scholar
  • Tax Foundation (tarih yok). Value-Added Tax (VAT). Retrieved from https://taxfoundation.org/taxedu/glossary/value-added-tax-vat/ google scholar
  • Yrjanson, C. (2023, August 16). What is the difference between sales tax and VAT? Thomson Reuters. Retrieved from https://tax.thomsonreuters.com/blog/what-is-the-difference-between-sales-tax-and-vat/#sales-tax-vs-vat-overview google scholar

Bir Tüketim Vergisi Örneği Olarak Amerika Birleşik Devletleri’nde Satış Vergisi

Year 2023, Issue: 70, 23 - 34, 20.12.2023
https://doi.org/10.26650/mcd2023-1353920

Abstract

Günümüzde tüketim vergileri, özellikle katma değer vergisi (KDV) dünyada yaygın olarak uygulanmaktadır. Genel bir KDV sisteminin yer almadığı Amerika Birleşik Devletleri’nde (ABD) ise KDV benzeri bir vergi olarak satış vergisi yer almaktadır. Satış vergisi, belirli mal ve hizmetler üzerinden tüketimin son aşamasında ve kasada alınan bir vergi olup satış vergisinin amacı, temel olarak lüks tüketim mallarının ve genel ihtiyaçların dışında kalan mal ve hizmetlerin vergilendirilmesidir. Eyaletler ve şehirler itibarıyla çok farklı oranlarda uygulanan satış vergisi, bu bakımdan karmaşık olarak değerlendirilmekte; ancak dünya genelinde tüketim üzerinden alınan vergiler ile karşılaştırıldığında çok düşük oranlarda uygulanması açısından dikkat çekmektedir. Nitekim satış vergisinin çok geniş istisnalarla uygulanması ve vergi oranının çok düşük olması nedeniyle ABD’de tüketim vergilerinin toplam vergi gelirlerine oranı; diğer OECD ülkelerine, özellikle Türkiye’ye kıyasla çok düşük düzeyde kalmaktadır. Bu çalışmada satış vergisi, temel özellikleri itibarıyla incelenmiş, daha sonra satış vergisi oranının en yüksek olduğu Kaliforniya eyaleti için vergiye tabi mal ve hizmetler, oran yapısı ve vergi harcamaları bakımından ayrıntılarıyla değerlendirilmiş ve son olarak tüketim vergilerinin toplam vergi gelirleri içindeki payı, en yaygın tüketim vergisi olan KDV’nin oransal yapısı gibi hususlar çerçevesinde karşılaştırmalar yapılarak birtakım öneriler getirilmiştir.

References

  • Asquith, R. (2021, January 17). 6 differences between VAT and US sales tax. Avalara. Retrieved from https://www.avalara.com/vatlive/en/vat-news/6-differences-between-vat-and-us-sales-tax.html. google scholar
  • California Department of Tax and Fee Administration (CDTFA) (2022, December). Sales and Use Taxes: Tax Expenditures (California Revenue and Taxation Code Part 1, Division 2). Retrieved from https://www.cdtfa.ca.gov/formspubs/pub61.pdf. google scholar
  • California Department of Tax and Fee Administration (CDTFA) (2023). California Sales and Use Tax Rates by County and City. Retrieved from https://www.cdtfa.ca.gov/taxes-and-fees/TaxRatesbyCountyandCity.pdf google scholar
  • California Tax Service Center (tarih yok). What is Taxable?. Retrieved from https://www.taxes.ca.gov/Sales_and_Use_Tax/WhatsTaxable.html Gelir İdaresi Başkanlığı. www.gib.gov.tr google scholar
  • Kagan, J. (2023, May 30). What is Sales Tax? Definition, Examples, and How It’s Calculated. Investopedia. Retrieved from https://www.investopedia.com/terms/s/salestax.asp google scholar
  • Kızılot, Ş. (2004, 12 Şubat). Plus Tax. Hürriyet. Erişim adresi: https://www.hurriyet.com.tr/plus-tax-202117 google scholar
  • KPMG (tarih yok). United States -Indirect Tax Guide. Retrieved from https://kpmg.com/xx/en/home/insights/2018/10/united-states-indirect-tax-guide.html google scholar
  • OECD (2022). Consumption Tax Trends 2022: VAT/GST and Excise, Core Design Features and Trends. Paris: OECD Publishing. google scholar
  • Tax Foundation (2023). State and Local Sales Tax Rates, Midyear 2023. Retrieved from https://taxfoundation.org/data/all/state/2023-sales-tax-rates-midyear/ google scholar
  • Tax Foundation (tarih yok). Value-Added Tax (VAT). Retrieved from https://taxfoundation.org/taxedu/glossary/value-added-tax-vat/ google scholar
  • Yrjanson, C. (2023, August 16). What is the difference between sales tax and VAT? Thomson Reuters. Retrieved from https://tax.thomsonreuters.com/blog/what-is-the-difference-between-sales-tax-and-vat/#sales-tax-vs-vat-overview google scholar
There are 11 citations in total.

Details

Primary Language Turkish
Subjects Macroeconomics (Other)
Journal Section Research Article
Authors

Rana Dayıoğlu Erul 0000-0001-9073-6430

Publication Date December 20, 2023
Submission Date September 1, 2023
Published in Issue Year 2023 Issue: 70

Cite

APA Dayıoğlu Erul, R. (2023). Bir Tüketim Vergisi Örneği Olarak Amerika Birleşik Devletleri’nde Satış Vergisi. Maliye Çalışmaları Dergisi(70), 23-34. https://doi.org/10.26650/mcd2023-1353920