BİR ACİL DURUM VERGİSİ ÖNERİSİ OLARAK TEK SEFERLİK NET SERVET VERGİSİ UYGULAMASI

Öz

Bu çalışmanın amacı ülkelerin karşılaştıkları mali şoklar ve olağanüstü durumların (salgın, deprem vb.) getirdiği mali sorunların çözümünde bir acil durum vergisi olarak başvurulabilecek Tek Seferlik Net Servet Vergisi’nin günümüzde uygulanabilirliğini araştırmaktır. Net servet vergisi, artan sermaye ve mükellef hareketliliği ile birlikte bu vergiden kaçınma ve vergi kaçırma olanağının artması, servetin değerleme sorunları ve verginin uygulama maliyeti gibi nedenlerle az sayıda ülkenin vergi sisteminde yer almaktadır. Ancak günümüzde servet ve sermaye geliri hakkında üçüncü taraf raporlama ve özellikle OECD öncülüğünde uluslararası bilgi alışverişine ilişkin getirilen yeni uluslararası standartlar, gelişen teknoloji ile birlikte servet değerlemesine getirilen yöntemler ve büyük veri tabanlarının işlenmesinin azalan maliyetleri bu verginin uygulanabilirliğini arttırmaktadır. Çalışmamızın sonucu tek seferlik net servet vergisinin olağanüstü durumlarda bir finansman seçeneği olarak diğer seçeneklerle birlikte değerlendirilmesi yönündedir.

Anahtar Kelimeler

• Net Servet Vergisi,
• mali şok
• servet yoğunlaşması

ONE-OFF NET WEALTH TAX IMPLEMENTATION AS AN EMERGENCY TAX PROPOSAL

Öz

The aim of this study is to investigate the applicability of the One-Off Net Wealth Tax, which can be applied as an emergency tax to solve the fiscal problems caused by fiscal shocks and extraordinary situations (epidemics, earthquakes, etc.) faced by countries. Net wealth tax is included in the tax systems of a small number of countries due to reasons such as increased capital and taxpayer mobility, increased opportunities for tax avoidance and evasion, wealth valuation problems and the cost of implementation of the tax. However, today, third party reporting on wealth and capital income and new international standards on international exchange of information, especially under the leadership of the OECD, together with the methods introduced to wealth valuation with the developing technology and the decreasing costs of processing large databases, increase the applicability of this tax. The conclusion of our study is that the one-off net wealth tax should be evaluated together with other options as a financing option in extraordinary situations.

Anahtar Kelimeler

• One-Off Net Wealth Tax
• Fiscal Shock
• Wealth Concentration

Kaynakça

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