OECD ÜLKELERİNDE 1980 SONRASI GELİR VERGİSİ REFORMLARININ DEĞERLENDİRİLMESİ

Yıl 2010, Cilt: 11 Sayı: 1, 143 - 176, 01.03.2010

Ali Çelikkaya

Öz

Bu çalışmanın amacı OECD üyesi ülkelerdeki farklı türdeki gelir vergisi
reformlarını analiz etmektir. OECD ülkelerinde ideal vergileme modeli,
bütün gelir türlerinin genel bir tarifeye göre vergilendirildiği Kapsamlı
Gelir Vergisi modelidir. Ancak gerçekte birçok ülkede tam anlamıyla
uygulanamamaktadır. Bunun yerine İskandinav ülkeleri 1990’ların
başlarında sermaye gelirlerini düz ya da düşük bir orana, emek gelirlerini
ise artan oranlı tarifeye tabi tutan İkili Gelir Vergisi modeline geçmiştir.
Çok daha yakın dönemlerde ise vergi tarifesinin tek bir orana
düşürülmesini ve temel bazı istisnalar hariç özel vergi ayrıcalıklarının
ortadan kaldırılmasını öneren Tek Vergi politika zemininde çok geniş bir
yankı bulmuştur. Ancak bunlar içerisinde en çok kabul gören İkili Gelir
Vergisi sistemidir.

Anahtar Kelimeler

Kapsamlı Gelir Vergisi, İkili Gelir Vergisi, Tek Vergi, Harcama Vergisi, Shanz-Haig-Simons Modeli, Vergi Rekabeti, Sermaye Kazançları

AN EVALUATION OF PERSONAL INCOME TAX REFORMS IN OECD COUNTRIES AFTER 1980

Öz

The aim of this article was to analyze the reforms for discrete types of the income taxes applied in the OECD (Organization for Economic Cooperation and Development) countries. The ideal taxation form in the OECD countries is the Comprehensive Income Taxation model (CIT) where all types of incomes are implemented based on a common rate schedule. Nevertheless, no OECD country has fully implemented CIT model in the strict sense in practice. Instead, an alternative taxation model emerged beginning of the 1990s in the Scandinavian countries, in which a Dual Income Taxation (DIT) has been executed. In DIT model, all types of capital incomes are taxed at a uniform low or proportional tax rate while labor incomes subject to a progressive tax rate schedule. In more recent years, the accomplishment of flat rate tax proposals and abrogating special tax concessions excluding certain fundamental exceptions have received much attention on the political agenda. Nonetheless, among these tax models, DIT has gained the most admission.

Anahtar Kelimeler

Comprehensive Income Tax, Dual Income Tax, Flat Tax, Expenditure Tax, SHS Taxation Model, Tax Competition, Capital Gains

Kaynakça

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