Azerbaycan’da Petrol Dışı Vergi Sisteminin Gelişimi ve Reform Önerileri

Year 2014, Issue: 71, 93 - 122, 01.09.2014

Ali Çelikkaya

Abstract

Azerbaycan 1991 yılında bağımsızlığını kazanmasının ardından, vergi sisteminde büyük bir gelişme göstermiş ve 1998 yılının ortalarında eksi Sovyetler Birliği ülkeleri arasında oldukça iyi bir konuma gelmiştir. Ancak ülke ekonomisinin petrol gelirlerine olan bağımlılığı devam etmektedir ve petrol dışı vergi gelirleri potansiyelin oldukça altında bir seyir izlemektedir. Kısa dönemde; istisnaların azaltılması suretiyle vergi matrahının genişletilmesi, özel rejimlerin aşamalı olarak kaldırılması ve vergi idaresinin güçlendirilmesi, vergi gelirini artıracak ve ülkenin petrol gelirlerine olan bağımlılığını azaltacaktır. Bu şekilde vergi matrahı genişletildikten ve vergi gelirleri potansiyele yaklaştırıldıktan sonra orta dönemde; vergi sisteminin basitleştirilmesi, tek ve aynı oranlı bir gelir ve kurumlar vergisi uygulamasına geçilmesi faydalı olacaktır

Keywords

Azerbaycan, petrol dışı vergi gelirleri, eski Sovyet ülkeleri, Laffer eğrisi, dolaysız vergiler, dolaylı vergiler, mali sistem

Azerbaijan’s Non-Oil Tax System Developments and Reform Measures

Abstract

After gaining independence in 1991, Azerbaijan made significant progress in the non-oil tax system and by mid-1998, it ranked well among other former Soviet Union countries. However, the economy’s dependence on hydrocarbon revenues is still continuing, and non-oil tax revenues remain quite below potential. In the short term, broadening the tax base by diminishing exemptions, phasing out special tax regimes, and reinforcement tax administration will produce more revenues and also reduce Azerbaijan’s dependence on hydrocarbons. In the medium term, once the tax base has been widened and revenues are brought close to the potential, the authorities should simplify the tax system and perform single and unified personal and corporate income tax.

Keywords

Azerbaijan, non-oil tax revenues, former soviet countries, Laffer curve, direct taxes, indirect taxes, fiscal system

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