Eşitsizlik çağında servet vergisi: Etkinlik-adalet dengesi ve ülke karşılaştırmaları

Yıl 2025, Cilt: 15 Sayı: 4 , 2459 - 2479 , 30.12.2025

Gamze Çimen

https://doi.org/10.30783/nevsosbilen.1827141

https://izlik.org/JA87EA63RZ

Öz

Bu çalışma, servet vergisinin çağdaş maliye politikası içindeki konumunu, etkinlik-adalet ikilemi bağlamında teorik, tarihsel ve karşılaştırmalı bir çerçevede incelemektedir. Çalışmada, artan küresel servet eşitsizliği, sermaye hareketliliği ve finansman ihtiyacı bağlamında servet vergisinin yeniden gündeme geliş nedenleri ele alınmaktadır. Teorik çerçevede dikey-yatay adalet ilkeleri ile etkinlik hedefleri arasındaki gerilim, Atkinson-Stiglitz (1976) modelindeki optimal vergileme yaklaşımı ışığında değerlendirilmiştir. Çalışma, servet vergisinin politik ekonomisini çeşitli unsurlar üzerinden analiz etmektedir. Ülke örnekleri üzerinden yapılan karşılaştırmalı incelemeler, servet vergisinin başarısında kurumsal kapasite, toplumsal meşruiyet ve uluslararası koordinasyonun belirleyici olduğunu göstermektedir. Politika değerlendirmesi bölümünde, servet vergisinin tasarımında vergi tabanının genişliği, muafiyet eşiği, oran yapısı ve kayıt sistemlerinin şeffaflığı gibi unsurların denge içinde belirlenmesi gerektiği; servet vergisinin tek başına uygulanmasının sınırlı etkiye sahip olduğu, sermaye kazancı ve miras vergileriyle entegre edilmesinin daha etkili sonuçlar doğurabileceği ifade edilmektedir. Sonuç olarak servet vergisinin uzun vadeli başarısının yalnızca teknik tasarım ve idari kapasiteye değil, aynı zamanda küresel ölçekte vergi adaletini önceleyen bir ilkesel çerçevenin inşasına bağlı olduğu vurgulanmaktadır.

Anahtar Kelimeler

Servet vergisi , Optimal vergileme , Toplumsal meşruiyet , Vergi uyumu ve denetim

Wealth tax in the age of inequality: The equity-efficiency trade-off and cross-country comparisons

https://izlik.org/JA87EA63RZ

Öz

This study examines the role of wealth taxation in contemporary fiscal policy through a theoretical, historical, and comparative lens, with particular emphasis on the trade-off between equity and efficiency. It analyzes the renewed interest in wealth taxes in the context of widening global inequality, capital mobility, and fiscal pressures. The theoretical discussion considers the tension between vertical and horizontal equity and efficiency, informed by the Atkinson and Stiglitz (1976) optimal taxation model. The political economy of wealth taxation is assessed by reference to administrative capacity, social legitimacy, and international coordination. Comparative evidence from country cases shows that institutional design, enforcement capacity, and cross-border cooperation are decisive in shaping outcomes. In terms of policy design, the study stresses the importance of balancing the breadth of the tax base, exemption thresholds, rate structures, and asset registration transparency. It further argues that wealth taxes implemented in isolation tend to yield limited results, whereas integration with capital gains and inheritance taxes produces stronger redistributive and fiscal effects. Ultimately, the long-term viability of wealth taxation depends not only on technical design and administrative enforcement but also on the establishment of a principled framework that promotes fairness, compliance, and global tax justice.

Anahtar Kelimeler

Wealth tax , Optimal taxation , Social legitimacy , Tax compliance and enforcement

Kaynakça

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