TY - JOUR T1 - BİR ACİL DURUM VERGİSİ ÖNERİSİ OLARAK TEK SEFERLİK NET SERVET VERGİSİ UYGULAMASI TT - ONE-OFF NET WEALTH TAX IMPLEMENTATION AS AN EMERGENCY TAX PROPOSAL AU - İçmen, Murat PY - 2024 DA - January Y2 - 2023 DO - 10.30794/pausbed.1369481 JF - Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi JO - PAUSBED PB - Pamukkale Üniversitesi WT - DergiPark SN - 1308-2922 SP - 193 EP - 203 IS - 60 LA - tr AB - Bu çalışmanın amacı ülkelerin karşılaştıkları mali şoklar ve olağanüstü durumların (salgın, deprem vb.) getirdiği mali sorunlarınçözümünde bir acil durum vergisi olarak başvurulabilecek Tek Seferlik Net Servet Vergisi’nin günümüzde uygulanabilirliğiniaraştırmaktır. Net servet vergisi, artan sermaye ve mükellef hareketliliği ile birlikte bu vergiden kaçınma ve vergi kaçırmaolanağının artması, servetin değerleme sorunları ve verginin uygulama maliyeti gibi nedenlerle az sayıda ülkenin vergisisteminde yer almaktadır. Ancak günümüzde servet ve sermaye geliri hakkında üçüncü taraf raporlama ve özellikle OECDöncülüğünde uluslararası bilgi alışverişine ilişkin getirilen yeni uluslararası standartlar, gelişen teknoloji ile birlikte servetdeğerlemesine getirilen yöntemler ve büyük veri tabanlarının işlenmesinin azalan maliyetleri bu verginin uygulanabilirliğiniarttırmaktadır. Çalışmamızın sonucu tek seferlik net servet vergisinin olağanüstü durumlarda bir finansman seçeneği olarakdiğer seçeneklerle birlikte değerlendirilmesi yönündedir. KW - Net Servet Vergisi KW - KW - mali şok KW - servet yoğunlaşması N2 - The aim of this study is to investigate the applicability of the One-Off Net Wealth Tax, which can be applied as an emergencytax to solve the fiscal problems caused by fiscal shocks and extraordinary situations (epidemics, earthquakes, etc.) facedby countries. Net wealth tax is included in the tax systems of a small number of countries due to reasons such as increasedcapital and taxpayer mobility, increased opportunities for tax avoidance and evasion, wealth valuation problems and thecost of implementation of the tax. However, today, third party reporting on wealth and capital income and new internationalstandards on international exchange of information, especially under the leadership of the OECD, together with the methodsintroduced to wealth valuation with the developing technology and the decreasing costs of processing large databases,increase the applicability of this tax. The conclusion of our study is that the one-off net wealth tax should be evaluatedtogether with other options as a financing option in extraordinary situations. CR - Adam, S. ve Miller, H. (2021). “The Economic Arguments For And Against A Wealth Tax”. Fiscal Studies. Cilt 42: 457–483, (https://onlinelibrary.wiley.com/doi/full/10.1111/1475-5890.12288). 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