İkili Gelir Vergilemesi Modeli ve İskandinav Ülkelerindeki Uygulaması

Yıl 2010, Cilt: 5 Sayı: 2, 101 - 128, 01.10.2010

Ali Çelikkaya

Öz

İkili gelir vergilemesi DIT modeli 1980’li yılların başlarından itibaren OECD üyesi ülkeler tarafından gerçekleştirilen gelir vergisi reformlarında gittikçe önem kazanmaya başlamıştır. DIT modeline karşı artan ilginin en önemli nedenlerinden biri de İskandinav ülkele‐ rinin 1990’lı yıllardan itibaren bu modeli fiilen uygulamaya başlamaları ve bundan olumlu sonuç almaları olmuştur. Her ne kadar modelin ilk uygulandığı Danimarka sonradan DIT mod‐ elinden biraz sapma gösterse de Norveç, İsveç ve Finlandiya çeşitli ısrar derecelerinde DIT modeli‐ ni uygulamayı sürdürmektedirler. DIT modelin en önemli özelliği emek ve sermaye gelirlerini ayrı vergi tarifelerine tabi tutması ve sermaye gelirlerini emek gelirlerinden daha düşük oranda vergilendirmesidir. Ancak bu durum zaman zaman vergi arbitrajına neden olmaktadır. İskandinav ülkeleri bu sorunu çözmek için çeşitli alternatif arayışlarına girmiştir.

Anahtar Kelimeler

İkili gelir vergilemesi, kapsamlı gelir vergilemesi, İskandinav ülkeleri, vergi arbitrajı, vergi reformu.

Dual Income Taxation Model and Its Practice in Nordic Countries

Öz

Dual Income Taxation DIT model developed as a part of income taxation reforms in OECD countries gained progressively increased recog‐nition since the early 1980s. One of the most important reasons for the wide recognition of DIT model is its defacto implementations with successive outcomes from the beginning of 1990s in Scandinavian countries. Denmark was the first country to introduce the DIT model in 1987 even though it subsequently moved to a more hybrid system with some post facto modifi‐cations. On the other hand, Norway, Sweden, and Finland continue to put into operation the DIT model with varying degrees of persistence. The distinct feature of the DIT model covers the separate taxation of the capital incomes and earned incomes. Moreover, although DIT model taxes capital income uniform low and propor‐tional rates, it continues to tax labor incomes at high and progressive rate schedules. However, the large difference between top marginal tax rate on earned incomes and on capital incomes causes tax arbitrage, a main disadvantage of the DIT model. Therefore, Scandinavian countries have been seeking alternative approaches to reduce this tax arbitrage.

Anahtar Kelimeler

Dual income tax, comprehensive ıncome tax, Nordic countries, tax arbitrage, tax reforms.

Kaynakça

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