Empty House Tax And Its Applicability In Türkiye

Öz

In addition to its purpose of providing revenue to the budget, taxation is also used as a policy tool in preventing unfavourable situations arising in the economy. In periods of rapidly rising inflation, increasing population, and urbanisation housing demand outstrips supply. To increase the supply of housing in the short term, a tax on empty dwellings that are not offered for sale or rent is being considered. The aim of this study is to analyse the Empty House Tax, which is used to increase the housing supply in the short term, and to investigate its applicability in Türkiye. The study concludes that this tax is being implemented by more and more countries, that the tax has led to a decrease in the number of empty dwellings in a limited number of academic studies, that the number of empty dwellings in Türkiye should first be determined, and that, for the tax to be effective, the tax base should be based on the real market value of the dwelling subject to purchase and sale rather than its assessed tax value.

Anahtar Kelimeler

• Right to Housing
• Empty House
• Empty House Tax

Boş Konut Vergisi ve Türkiye’de Uygulanabilirliği

Öz

Vergi, bütçeye gelir sağlama amacının yanında ekonomide ortaya çıkan olumsuz durumların önlenmesinde de bir politika aracı olarak kullanılmaktadır. Enflasyonun hızla yükseldiği, nüfusun ve şehirleşmenin arttığı dönemlerde konut talebi arzın önüne geçmektedir. Kısa vadede konut arzını artırabilmek için satışa veya kiraya sunulmayan boş konutlardan bir vergi alınması gündeme gelmektedir. Çalışmanın amacı kısa vadede konut arzını artırabilmek için başvurulan Boş Konut Vergisi’nin irdelenmesi ve Türkiye’de uygulanabilirliğinin araştırılmasıdır. Çalışmada bu verginin gittikçe daha fazla ülke tarafından uygulanmaya başlandığı, yapılan sınırlı sayıdaki akademik çalışmada verginin boş konut sayısında düşüşe neden olduğu, Türkiye özelinde ise öncelikle boş konut sayısının tespit edilmesi gerektiği daha sonra verginin etkili olabilmesi için matrahının konutun vergi değeri yerine piyasada alım-satıma konu olan gerçek değeri üzerinden alınması gerektiği sonucuna varılmaktadır.

Anahtar Kelimeler

• Barınma hakkı
• Boş Konut
• Boş Konut Vergisi

Kaynakça

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