Gift and Inheritance Tax with Regard to Wealth Distribution in the Globalization Process

Year 2020, Issue: 63, 1 - 17, 10.12.2020

Şahin Akkaya Volkan Oğhan

https://doi.org/10.26650/mcd2020-810716

Abstract

It might be argued that gift and inheritance tax can be used as a means of improving the current income and wealth distribution, as inheritance and other wealth transfers have an additional negative effect on the income and wealth distribution. However, as a tax on wealth transfers, the gift and inheritance tax, having a very long history, has not been given enough value for years. It may be assumed that the low share of the revenue derived from gift and inheritance tax in total tax revenue in many countries reflects the decreasing importance of the function attributed to this kind of taxation. However, this does not mean that inheritance and transfer tax is ineffective as a means of redistribution. In fact, the long-term expected positive effects of this tax on reducing the inequalities of wealth and income distribution reveal the importance of recognizing the deserved value of this tax. Fundamentally, gift and inheritance tax, which will be designed to include high tax rates and low exception amounts for equality on a national scale could be a policy tool that is complementary to the positive effects of global justice policies aiming to address the global injustices arising from the conflicting goals of developed and developing countries.

Keywords

Gift and inheritance tax, inheritance, wealth transfers, inequal distribution of wealth, globalization

Küreselleşme Sürecinde Servet Dağılımı Açısından Veraset ve İntikal Vergisi

Abstract

Miras ve diğer servet intikallerinin gelir ve servet dağılımını bozucu ilave bir etki yapması dolayısıyla veraset ve intikal vergisinin, mevcut gelir ve servet dağılımını iyileştirici etki yaratıcı bir biçimde kullanılmasının mümkün olduğu ileri sürülebilir. Ancak karşılıksız servet intikalleri üzerinden alınan ve çok eski bir geçmişe sahip olan veraset ve intikal vergisi, yıllardır pek önemsenmeyen bir vergi konumunda bulunmaktadır. Günümüzde pek çok ülkede veraset ve intikal vergisi gelirlerinin toplam vergi gelirleri içindeki payının çok düşük olmasının bu vergilere yüklenen işlevin azalan önemini yansıttığı da düşünülebilir. İstatistiklere yansıyan fiili durum, veraset ve intikal vergisinin yeniden dağıtım aracı olarak etkisiz olduğu anlamına gelmemektedir. Aslında bu verginin servet ve gelir dağılımı eşitsizliklerini azaltmaya yönelik uzun dönemde beklenen olumlu etkileri bu vergiye hakkettiği değerin verilmesinin önemini ortaya koymaktadır. Doğal olarak, gelişmiş ve gelişmekte olan ülkelerin çatışan amaçlarından kaynaklanan küresel çaptaki adaletsizlikleri hedefleyen küresel adaleti sağlayıcı politikaların yaratabileceği olumlu etkilerin tamamlayıcısı, sorunun ulusal çapta çözümüne yönelik olarak, yüksek vergi oranları ile düşük istisna tutarlarını içerecek şekilde tasarlanacak veraset ve intikal vergisi olabilecektir.

Keywords

Veraset ve intikal vergisi, miras, servet intikalleri, eşitsiz servet dağılımı, küreselleşme

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