BibTex RIS Kaynak Göster

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Yıl 2013, Cilt: 27 Sayı: 1, 177 - 195, 30.01.2013

Öz

The world is undergoing rapid economic changes and the problems facing the world are becoming more complicated form as the day goes on. The most important problems are financial instability, global public goods, environmental pollution and sustainable development. That countries struggle with these global problems doesn’t seem possible with their opportunities. In this context, as forward-looking, the countries have to act together. Taxes take place in part of economy of this togetherness which will be done in various areas. In this paper, it has been analyzed in proposals of global tax argued until today. At this research, it is concluded that global taxes have to apply in concert in order to be successful in the global tax proposals and necessary conditions hasn’t yet accrued for such as association.

Kaynakça

  • Barde, J.P. (2004), “Green Tax Reforms in OECD Countries: An Overview”, OECD, http://www.eclac.org/dmaah/noticias/discursos/3/14283/ 03_en.pdf, (Erişim Tarihi: 10.10.2011).
  • Baumert, K. (1998), “Global Taxes and Fees: Recent Developments and Overcoming Obstacles”, http://www.globalpolicy.org/component/content/ article/216-globaltaxes/45849-global-taxes-and-fees.pdf, (Erişim Tarihi: 10.10.2011).
  • Binger, A. (2003), “Global Public Goods and Potential Mechanisms for Financing Availability”, Background Paper Prepared for the Fifth Session of the Committee for Development Policy Meeting, April 7-11. Cottis, N. ve Morrell, P. (2001), “Environmental and Health Impact of Aviation”, European Parliament, Directorate General for Research, The STOA Programme, March.
  • Cuervo, J. ve Gandhi, V.P. (1998), “Carbon Taxes: Their Macroeconomic Effects and Prospects for Global Adoption – A Survey of the Literature”, IMF Working Paper WP/98/73, Washington, D.C.
  • Gökbunar, Ramazan; Utkuseven, A. (2002), “Elektronik Ticaretin Vergilendirilmesinde Yaşanan Gelişmeler: Yeni İpek Yolu Bir Vergi Cenneti Mi?”, İÜ SBF Dergisi, No.:27, (Ekim 2002).
  • Kaul, I. vd. (1999), “Defining Global Public Goods”, (Global Public Goods: International Cooperation in the 21st Century, Ed. Inge Kaul, Isabele Grunberg ve Marc A. Stern, içinde), Newyork, Oxford University Press. Litman, T. (2010), “Carbon Taxes – Tax What You Burn, Not What You Earn”, Victoria Transport Policy Institute, http://www.vtpi.org/carbontax.pdf, (Erişim Tarihi: 10.10.2011).
  • Mendez, R.P.(2001), “The Case for Global Taxes: An Overview, Draft Paper Presented to the United Nations ad hoc Expert Group Meeting on Innovations in Mobilizing Global Resources for Development.
  • OECD (2001), “Environmentally Related Taxes: Issues and Strategies”, Organization for Economic Co-operation and Development, Policy Brief, http://www.oecd.org/publications/Pol_brief/, (Erişim Tarihi: 2011).
  • OECD (2002), Energy Prices & Taxes, International Energy Agency Publication, Quarterly Statistics, First Quarter, Paris.
  • Patomäki, H. (2007), “Global Tax Initiatives – The Movement for the Currency Transaction Tax”, Civil Society and Social Movements Programme Paper No.27.
  • Paul, J.A. ve Walberg, K. (2002), “Global Taxes for Global Priorities”, Global Policy Forum, The World Economy, Ecology and Development Association (WEED) and The Heinrich Böll Foundation, March.
  • Poterba, J.M. (1991), “Tax Policy to Combat Global Warming: On Designing a Carbon Tax”, NBER Working Paper Series, Working Paper No.3649.
  • Reisen, H. (2004), “Innovative Approaches to Funding the Millennium Development Goals”, OECD Development Centre, Policy Brief No.24. Rickman, J. (2006), “U.N. Struggles to Find Voice on Global Taxation”, Tax Notes International, Vol.43, No.8, ss.626 628.
  • Saraçoğlu, F. ve Şahan, Ö. (2004), “Tobin Vergisi ve Türkiye’de Uygulanabilirliği”, Sayıştay Dergisi, Sayı:55, Ekim-Aralık, ss.71 82.
  • Schopenhauer, A.(t.y.), Arthur Schopenhauer Quotes, http://www.goodreads.com/author/quotes/11682.Arthur_Schopenhauer, (Erişim Tarihi: 12.12.2012).
  • Shome, P. (1995), “Global Taxes”, National Institute of Public Finance and Policy, Working Paper No.5.
  • Sledsens, T. (1998), “Sustainable Aviation – The Need for a European Environmental Aviation Charge”, Brussels: European Federation for Transport and Environment.
  • Swartz, R.J. (2003), “The Imposition of Sales and Use Taxes on E-Commerce: A Taxing Dilemma for States and Remote Sellers”, Journal of High Technology Law, Vol.II, No.1, ss.143 161.
  • Uemura, T. (2007), “Exploring Potential of Global Tax: As a Cutting EdgeMeasure for Democratizing Global Governance”, International Journal of Public Affairs, Vol.3, ss.112 129.
  • United Nations (2002), Financing For Development – A Critical Global Collaboration, Documents presented by the Secretary-General to the Preparatory Committee of the International Conference on Financing for Development Monterrey, Mexico, March 18-22.
  • United Nations (2004), Innovative Sources of Financing for Development, Note by the Secretary-General, General Assembly, 17 August, UN Doc. No. A/59/272, United Nations, New York.
  • United Nations (2008), Public Goods for Economic Development, United Nations Industrial Development Organization, Vienna.
  • Wahctel, H.M. (2000), “Tobin Tax and Other Global Tax”, Review of Internatioanl Political Economy, 7:2, ss.335 352.
  • Wahl, P. (2006), “From Concept to Reality On the Present State of the Debate on International Taxes”, FES Briefing Paper, June.
  • Wahl, P. ve Waldow, P. (2001), “Currency Transaction Tax-A Concept with a Future: Changes and Limits of Stabilising Financial Markets Through the Tobin Tax”, World Economy, Ecology & Development Association (WEED) Working Paper, February.
  • Whitelegg, J. (2000), “Aviation: The Social, Economic and Environmental Impact of Flying”, http://www.us-caw.org/pdf/air10.pdf, (Erişim Tarihi: 002011).

GLOBAL VERGİ ÖNERİLERİ VE UYGULANABİLİRLİKLERİ

Yıl 2013, Cilt: 27 Sayı: 1, 177 - 195, 30.01.2013

Öz

Dünya hızlı bir ekonomik değişim sürecinden geçmekte ve dünyanın karşı karşıya kaldığı sorunlar gün geçtikçe daha da karmaşık bir hale gelmektedir. Uluslararası finansal istikrarsızlık, dünya çapında artan yoksulluk, global ısınma ve sınır tanımayan salgın hastalıklar gibi birçok sorun, günümüzün globalleşen dünyasını tehdit etmektedir. Bu sorunların çözümü için yoğun uluslararası işbirliği, güçlü global kurumlar ve büyük çapta yeni finansal kaynaklara ihtiyaç duyulmaktadır. Ülkelerin tek başlarına bu global problemlerle mücadele etmeleri mümkün gözükmemektedir. Bu bağlamda geleceğe dönük olarak ülkeler birlikte hareket etmek zorundadırlar. Çeşitli alanlarda yapılabilecek bu birlikteliğin ekonomi ayağında ise vergiler de yer almaktadır. Bu çalışmada günümüze kadar ileri sürülen global vergi önerileri incelenmektedir. Çalışmada global vergi önerilerinin başarılı olabilmesi için birliktelik içerisinde uygulanması gerektiği ve henüz böyle bir birliktelik için gerekli şartların oluşmadığı sonucuna varılmıştır.

Kaynakça

  • Barde, J.P. (2004), “Green Tax Reforms in OECD Countries: An Overview”, OECD, http://www.eclac.org/dmaah/noticias/discursos/3/14283/ 03_en.pdf, (Erişim Tarihi: 10.10.2011).
  • Baumert, K. (1998), “Global Taxes and Fees: Recent Developments and Overcoming Obstacles”, http://www.globalpolicy.org/component/content/ article/216-globaltaxes/45849-global-taxes-and-fees.pdf, (Erişim Tarihi: 10.10.2011).
  • Binger, A. (2003), “Global Public Goods and Potential Mechanisms for Financing Availability”, Background Paper Prepared for the Fifth Session of the Committee for Development Policy Meeting, April 7-11. Cottis, N. ve Morrell, P. (2001), “Environmental and Health Impact of Aviation”, European Parliament, Directorate General for Research, The STOA Programme, March.
  • Cuervo, J. ve Gandhi, V.P. (1998), “Carbon Taxes: Their Macroeconomic Effects and Prospects for Global Adoption – A Survey of the Literature”, IMF Working Paper WP/98/73, Washington, D.C.
  • Gökbunar, Ramazan; Utkuseven, A. (2002), “Elektronik Ticaretin Vergilendirilmesinde Yaşanan Gelişmeler: Yeni İpek Yolu Bir Vergi Cenneti Mi?”, İÜ SBF Dergisi, No.:27, (Ekim 2002).
  • Kaul, I. vd. (1999), “Defining Global Public Goods”, (Global Public Goods: International Cooperation in the 21st Century, Ed. Inge Kaul, Isabele Grunberg ve Marc A. Stern, içinde), Newyork, Oxford University Press. Litman, T. (2010), “Carbon Taxes – Tax What You Burn, Not What You Earn”, Victoria Transport Policy Institute, http://www.vtpi.org/carbontax.pdf, (Erişim Tarihi: 10.10.2011).
  • Mendez, R.P.(2001), “The Case for Global Taxes: An Overview, Draft Paper Presented to the United Nations ad hoc Expert Group Meeting on Innovations in Mobilizing Global Resources for Development.
  • OECD (2001), “Environmentally Related Taxes: Issues and Strategies”, Organization for Economic Co-operation and Development, Policy Brief, http://www.oecd.org/publications/Pol_brief/, (Erişim Tarihi: 2011).
  • OECD (2002), Energy Prices & Taxes, International Energy Agency Publication, Quarterly Statistics, First Quarter, Paris.
  • Patomäki, H. (2007), “Global Tax Initiatives – The Movement for the Currency Transaction Tax”, Civil Society and Social Movements Programme Paper No.27.
  • Paul, J.A. ve Walberg, K. (2002), “Global Taxes for Global Priorities”, Global Policy Forum, The World Economy, Ecology and Development Association (WEED) and The Heinrich Böll Foundation, March.
  • Poterba, J.M. (1991), “Tax Policy to Combat Global Warming: On Designing a Carbon Tax”, NBER Working Paper Series, Working Paper No.3649.
  • Reisen, H. (2004), “Innovative Approaches to Funding the Millennium Development Goals”, OECD Development Centre, Policy Brief No.24. Rickman, J. (2006), “U.N. Struggles to Find Voice on Global Taxation”, Tax Notes International, Vol.43, No.8, ss.626 628.
  • Saraçoğlu, F. ve Şahan, Ö. (2004), “Tobin Vergisi ve Türkiye’de Uygulanabilirliği”, Sayıştay Dergisi, Sayı:55, Ekim-Aralık, ss.71 82.
  • Schopenhauer, A.(t.y.), Arthur Schopenhauer Quotes, http://www.goodreads.com/author/quotes/11682.Arthur_Schopenhauer, (Erişim Tarihi: 12.12.2012).
  • Shome, P. (1995), “Global Taxes”, National Institute of Public Finance and Policy, Working Paper No.5.
  • Sledsens, T. (1998), “Sustainable Aviation – The Need for a European Environmental Aviation Charge”, Brussels: European Federation for Transport and Environment.
  • Swartz, R.J. (2003), “The Imposition of Sales and Use Taxes on E-Commerce: A Taxing Dilemma for States and Remote Sellers”, Journal of High Technology Law, Vol.II, No.1, ss.143 161.
  • Uemura, T. (2007), “Exploring Potential of Global Tax: As a Cutting EdgeMeasure for Democratizing Global Governance”, International Journal of Public Affairs, Vol.3, ss.112 129.
  • United Nations (2002), Financing For Development – A Critical Global Collaboration, Documents presented by the Secretary-General to the Preparatory Committee of the International Conference on Financing for Development Monterrey, Mexico, March 18-22.
  • United Nations (2004), Innovative Sources of Financing for Development, Note by the Secretary-General, General Assembly, 17 August, UN Doc. No. A/59/272, United Nations, New York.
  • United Nations (2008), Public Goods for Economic Development, United Nations Industrial Development Organization, Vienna.
  • Wahctel, H.M. (2000), “Tobin Tax and Other Global Tax”, Review of Internatioanl Political Economy, 7:2, ss.335 352.
  • Wahl, P. (2006), “From Concept to Reality On the Present State of the Debate on International Taxes”, FES Briefing Paper, June.
  • Wahl, P. ve Waldow, P. (2001), “Currency Transaction Tax-A Concept with a Future: Changes and Limits of Stabilising Financial Markets Through the Tobin Tax”, World Economy, Ecology & Development Association (WEED) Working Paper, February.
  • Whitelegg, J. (2000), “Aviation: The Social, Economic and Environmental Impact of Flying”, http://www.us-caw.org/pdf/air10.pdf, (Erişim Tarihi: 002011).
Toplam 26 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Levent Eser

Yayımlanma Tarihi 30 Ocak 2013
Yayımlandığı Sayı Yıl 2013 Cilt: 27 Sayı: 1

Kaynak Göster

APA Eser, L. (2013). GLOBAL VERGİ ÖNERİLERİ VE UYGULANABİLİRLİKLERİ. Atatürk Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 27(1), 177-195.

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