Tüketim ve Gelir Vergileri Açısından Optimal Vergileme

Öz

Optimal vergileme ve optimal vergi sistemi tasarımı hem etkinlik ve adalet ödünleşmesi bakımından önemli olmakta hem de bu araştırmalar kamu maliyesi ve uygulamalı iktisat alanında çok eskiye dayanmaktadır. Bu çalışmada odak noktası optimal tüketim ve gelir vergileri olacak şekilde sınırlandırılırken, öncelikle konuyla ilgili olan aşırı yük ve etkinlik kavramları açıklanmakta; akabinde optimal vergileme ve optimal vergi sisteminin yapısı ele alınmaktadır. Daha sonra, optimal tüketim ve gelir vergileri incelenerek teorik tartışmaların ekonomideki yansımaları üzerinde durulmaktadır. Çalışmanın amacı, tüketim ve gelir vergilerinde optimal kavramının nasıl ele alındığını literatür incelemesi ile ortaya koymak ve teorik çalışmaların vergi politikalarına dönüşüp dönüşmediğini incelemektir. İnceleme sonucunda optimal vergi teorisinde çalışmaların (i) gelirin düz oranlı vergilendirilmesi, (ii) yüksek gelire sıfır marjinal vergi oranı uygulanması ve (iii) vergilendirmenin dolaylı vergilere kaydırılması üzerinde odaklandığı görülmekte ve bu odak noktaları vergi reformlarında karşılık bulmaktadır. Fakat görülmektedir ki optimal vergileme her ülkenin aynı reçeteyi uygulaması demek değil, gelişmiş ve gelişmekte olan ülkelerin kendine has sosyo-ekonomik yapılarına göre ve toplumu kapsayıcı biçimde dinamik olarak ele alınması gerekmektedir. Optimal vergi teorisinde geçmişten günümüze süregelen tartışmalar etkinlik ve adalet ilkeleri çerçevesinde gerçekleşirken, teknolojinin de gelişmesiyle beraber gelecekte de vergilemede optimalite tartışmalarının devam edeceği söylenebilir. Ayrıca ülkelerin gelişmişlik seviyeleri, uluslararası vergi rekabeti, sermaye akımları ve çevresel unsurlar gibi etkenler de konuyu politik açıdan her zaman canlı tutmaya devam edecektir

Anahtar Kelimeler

• Optimal Vergileme
• Tüketim vergisi
• Gelir vergisi
• Gelir etkisi
• İkame etkisi

Optimal Taxation of Consumption and Income

Abstract

Optimal taxation and tax system design both involve important trade-offs with respect to efficiency and fairness, and researchers in the fields of public finance and applied economics have analyzed these issues for many years. In this study, while the focus is primarily on optimal consumption and income taxes, we first explain the concepts of excessive burden and efficiency as they relate to this topic. Then, we examine optimal taxation and the structure of an optimal tax system. Lastly, we address optimal consumption and income taxes, emphasizing theoretical discussions on their impact on the economy. The aim of this study is to reveal how the concepts of optimal consumption and income taxes are related, through a literature review, and to examine whether theoretical studies have influenced tax policies. This review reveals that studies of optimal tax theory focus on (i) flat rate taxation of income, (ii) zero marginal tax rates on high income, and (iii) shifting taxation to indirect taxes, and that these concepts have been reflected in tax reforms. However, we find that optimal taxation does not mean that every country applies or should apply these concepts in the same way; they should be considered according to the specific socio-economic structures of developed and developing countries, in a way that reflects each society. While discussions on optimal tax theory from the past to the present must take place within a framework of efficiency and fairness, discussions of optimality in taxation will continue into the future with developments in technology. In addition, factors such as a country’s level of economic development, international tax competition, capital flows, and environmental factors will keep the issue politically alive

Keywords

• Optimal Taxation
• Consumption tax
• Income tax
• Income effect
• Substitution effect

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