GLOBAL VERGİ ÖNERİLERİ VE UYGULANABİLİRLİKLERİ

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

Levent Eser

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.

Anahtar Kelimeler

Global Vergiler, Çevre Vergileri, Tobin Vergisi

Kaynakça

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