GEORGİZMİN ARAZİ DEĞERİ VERGİLENDİRME POLİTİKASINA DÖNÜŞÜMÜ VE STRATEJİK ARAÇLARINI YENİDEN YAPILANDIRMA MANTIĞI

Yıl 2026, Cilt: 18 Sayı: 1, 39 - 59, 05.01.2026

Musa Kızıltepe

https://doi.org/10.53881/hiad.1695188

Öz

Rantı vergi ile tamamıyla kamulaştırma vizyonunun ekonomik ve sosyal sistemlerin ulaşabileceği en ilerici ve ideal nokta olduğu düşüncesini bir ideoloji olarak ortaya koyan georgizm, bu düşünce biçimini benimseyenler elinde fikirden eyleme geçmek üzere yorumlanarak arazi değeri vergilendirme politikasına dönüştürülmüştür. Bu politikanın öncelikli ve stratejik eylem alanları da alışılagelmiş geleneksel emlak mülkiyet vergilendirmeleri ile genellikle sermaye kazancı vergileri düzenlemeleri dahilinde yürütüldüğü görülen emlak değer artış vergilendirmelerinin, georgist düşüncenin hedeflerine uygun olarak yeniden ele alınıp reforme edilmesi olarak belirlenmiştir. Çalışmada söz konusu vergilendirmelerin alışılagelmiş uygulama biçimlerinin georgistçe reformuna dair önerilerin içeriği, bu önerilerin geri plan ve gerekçe zeminini oluşturan ideolojik çerçeveyle ilişkisi üzerinden incelenmiştir. Arazi değeri vergilendirme politikasının öncelikli ve stratejik eylemlerinin hayata geçirilmesinden beklenen ekonomik, mali, sosyal ve kentsel faydalar da çalışmada ayrıca incelenip aktarılmıştır. Politik iktisadi bir teorinin birtakım vergileri yeniden yapılandırma önerisi üzerinden kendi güncel pratiğini yaratma çabası, çalışmanın değerlendirme kapsamı olup, çalışmada bu değerlendirme post-georgist görüşlerin öznel bir sentezi mahiyetinde yapılmıştır.

Anahtar Kelimeler

Georgizm , Arazi Değeri Vergilendirme Politikası , Rantı Kamuya Kazandırma , Emlak Mülkiyet Vergisi , Emlak Değer Artış Vergilendirmesi

THE TRANSFORMATION OF GEORGISM INTO LAND VALUE TAXATION POLICY AND THE LOGIC OF RESTRUCTURING ITS STRATEGIC TOOLS

Öz

Georgism, which puts forward as an ideology the idea that the vision of completely public appropriating rent through taxation is the most progressive and ideal point that economic and social systems can reach, was interpreted by those who adopted this way of thinking to move from idea to action and transformed into land value taxation policy. The priority and strategic action areas of this policy have been determined as the reconsideration and reform of conventional property ownership taxation and the property value increment taxation which is generally seen to be carried out within the scope of capital gains tax regulations, in line with the goals of the georgist thought. In this study, the content of the proposals regarding the georgist reform of the customary applicational forms of those taxations in question was examined in terms of their relationship with the ideological framework that forms the background and justification of these proposals. The economic, fiscal, social and urbanizational benefits expected from the implementation of the priority and strategic actions of land value taxation policy are also examined and conveyed in the study. The scope of the study is the evaluation of a political economic theory’s effort to create its own current practice through a proposal to restructure certain taxes, and this evaluation in the study has been made as a subjective synthesis of post-georgist views.

Anahtar Kelimeler

Georgism , Land Value Taxation Policy , Public Rent Capture , Property Ownership Tax , Property Value Increment Taxation

Kaynakça

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