Küresel Kamusal Malların Finansmanı İçin Küresel Vergi Önerileri Gerçekçi mi?

Year 2023, Volume: 12 Issue: 2, 38 - 55, 25.12.2023

Metehan Yıldız , Levent Yahya Eser

Abstract

Küreselleşme, ulusal ve bölgesel çaptaki kamusal malların etki alanını genişleterek küresel kamusal malları ve bu malların finanse edilme ihtiyacını ortaya çıkarmıştır. Ülkeler, gerek küreselleşmenin vergilendirme alanında neden olduğu sorunlar gerekse küresel kamusal malların yaratmış olduğu sorunlar dolayısıyla finansman sıkıntısı yaşamaya başlamışlardır. Bu noktada küresel sorunlarla başa çıkmak adına akla ilk gelen çözümlerden biri küresel vergi önerileri olmuştur. Küresel vergileme ile küresel çaptaki sorunlara küresel boyutta müdahale edilmesi hedeflenmiştir. Bu çalışmada, küresel çapta uygulanması önerilen vergilerden bazıları incelenerek, bunların uygulanabilirlikleri ele alınmaktadır. Çalışmanın amacı; küresel vergi önerilerinin teorik ve pratik bağlamda uygulanabilirliklerini ortaya koyarak küresel kamusal malların finansmanında kullanılabilirlikleri hakkında çıkarımda bulunmaktır. Çalışma sonucunda; küresel çapta uygulanacak vergileri yönetecek bir kurumun ve uluslararası koordinasyonu sağlayacak iş birliği eksikliğinin, bu vergilerin uygulanması önündeki en büyük engel olduğu tespit edilmiştir. Küresel ölçekteki sorunların, küresel olarak ele alınması, kararların küresel olarak ortak bir şekilde verilmesi ve müdahalelerin küresel bazda, ülkelerce aynı anda yapılması gerekmektedir. Küresel vergi yönetişimi güçlendirilmeden, küresel çapta vergilendirmenin mümkün gözükmediği, küresel kamusal malların finansman sorunun ise bu kısıtlar ortadan kalkmadan sağlanamayacağı sonucuna varılmıştır.

Keywords

Küreselleşme, Küresel Kamusal Mallar, Küresel Vergi Önerileri

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