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İkili Gelir Vergisi Sisteminin Adalet ve Etkinlik İlkeleri Açısından Değerlendirilmesi

Yıl 2010, Cilt: 15 Sayı: 1, 129 - 154, 01.03.2010

  Yrd.doç.dr.birol Karakurt Yrd.doç.dr.tekin Akdemir

Öz

Anahtar Kelimeler

-

Kaynakça

  • AKDOĞAN, Abdurrahman, Sadık KIRBAŞ ve Saygın EYÜPGİLLER, Açıklamalı Maliye ve Vergi Terimleri Sözlüğü, Birlik Yayınları, No: 3/1, Ankara, 1986.
  • AKSOY, Şerafettin, Kamu Maliyesi, Gözden Geçirilmiş ve İlaveli 3. Baskı, Filiz Kitapevi, İstanbul, 1998.
  • AVI-YONAH, Reuven Shlomo, “Globalization and Tax Competition: Implication for Developing Countries”, Cepal Review, Volume: 74, August 2001, pp.59-66.
  • BERNARDI, Luigi, “Tax Reforms in Europe: Objectives and Some Critical Issues”, 2003, http://www.bancaditalia.it/studiricerche/ convegni/atti/ taxpolicy/iv/491-502bernardi.pdf (Erişim: 20.03.2009)
  • BOADWAY, Robin, “Dual Income Tax System: An Overview”, CESifo DICE Report, Volume: 2, Autumn 2004, pp.3-8.
  • BOADWAY, Robin, “Income Tax Reform for a Globalized World: The Case for a Dual Income Tax”, Journal of Asian Economics, Volume: 16, Issue: 6, December 2005, pp.910-927.
  • CAMINADA, Koen and Kees GOUDSWAARD, “Netherlands: The Final Tax Reform? Effects of a Flat Rate Individual Income Tax”, European Taxation, Volume: 41, No:2, February 2001, pp.1-11.
  • EDWARDS, Chris and Veronique de RUGY, “International Tax Competition A 21st-Century Restraint on Government”, Policy Analysis, No: 431, April 2002, 43p. http://www.cato.org/ pubs/pas/pa 431.pdf, (Erişim: 22.05.2007).
  • EDWARDS, Chris, “A Proposal for a “Dual-Rate Income Tax” Tax &Budget Bulletin Cato Institute, February 2005, pp.2. http://www.cato.org/pubs/tbb/tbb-0502-22.pdf (Erişim:14.07.2007).
  • EGGERT, Wolfgang and Bernd GENSER, “Dual Income Taxation in EU Member Countries”, CESifo DICE Report, Volume:1, 2005,pp.41- 47.
  • ERGİNAY, Akif, Kamu Maliyesi, Gözden Geçirilmiş ve İşlenmiş 13.Baskı, Savaş Yayınları, Ankara, 1990.
  • GARCIA, Santiago Alvarez, Juan Prieto-RODRIGUEZ and Juan Gabriel Rodriguez-HERNANDEZ, “Is The Dual Income Tax a Real Alternative To Traditional İncome Taxes?”, Int. J. Public Policy, Volume:1, No: 3, 2006. pp.320-332.
  • GENSER, Bernd, “Dual Income Tax: Implementation and Experience in European Countries”, Georgia State University Andrew Young Scholl of Policy Studies”, April 2006, 22p.
  • GENSER, Bernd and Andreas REUTTER, “Moving Towards Dual Income Taxation in Europe”, International Studies Program Working Paper Series, No: 07-17. 2007, Georgia State University ASYPS, http://aysps.gsu.edu/isp/files/ispwp0717.pdf (Erişim: 12.01.2009).
  • GENSER, Bernd and Dirk SCHINDLER, “Dual Income Taxation as a Stepping Stone Towards a European Corporate Income Tax”, CoFE Discussion Paper, No: 07-05, University of Konstanz, 2007, pp.1-10, http://cofe.uni-konstanz.de/Papers/dp07_05.pdf (Erişim: 12.01.2009).
  • HALLERBERG, Mark and Scott BASINGER, “Internationalization and Changes in Tax OECD Coutries: The Importance of Domestic Veto Players”, CIBER Working Paper, February 11, 1997, 28p. http://www.ciber.gatech.edu/workingpaper/1997/hallerberg1.html,(Erişim:06.04.2005).
  • HAMAEKERS, Hubert, “Taxation Trends in Europe”, Asia-Pasific Tax Bulletin, Volume: 9, February 2003, pp.42-50.
  • KEUSCHNIGG, Christian and Martin Dietrich DIETZ, “A Growth Oriented Dual Income Tax”, CESifo Working Paper Series, No. 1513, June 2005, 52p.
  • LASSEN, David Dreyer and Peter Birch SØRENSEN, “Financing the Nordic Welfare States: The Challenge of Globalization to Taxation in the Nordic Countries”, Oslo, June 11-12, 2002, 118p., http://www.econ.ku.dk/Research/Publications/Forskningsregister/ Forskfiler2003/20030818DDLassenPBS.pdf, (Erişim: 22.09.2008).
  • MORINOBU, Shigeki, “Capital Income Taxation and the Dual Income Tax”, Policy Research Institute Discussion Paper Series, No:04A-17, Ministry of Finance of Japan, 2004.7, 24p. http://www.mof.go.jp/jouhou/soken/kenkyu/ron097.pdf (Erişim: 10.02.2008).
  • NORMANN, Göran, “Taxation of Entrepreneurs Relative to Well Diversified Investors-A Swedish Perspectives”, The Research Institute of Indistrial Economics Working Paper, No:632, 2004, 27p., http://www.ifn.se/Wfiles/wp/WP632.pdf, (Erişim: 22.03.2008).
  • NAZALI, Ersin, "Gelir Vergisi Sistemlerindeki Değişimlerin Arkasında Yatan Nedenler Ve Dünyada Gelir Vergisi Uygulaması Konusunda Uygulanmakta Olan Sistemler", Vergi Dünyası Dergisi, Sayı: 306, Şubat 2007, ss.100-106.
  • OWENS, Jeffrey, Fundamental Tax Reform: An International Perspective, National Tax Journal, Vol. LIX, No. 1, March 2006, pp.131-164.
  • OXFAM, “Tax Havens: Releasing the Hidden Billions for Poverty Eradication”, Policy Department of Oxfam (Great Britain), 2000, 26p, http://www.oxfam.org.uk/whatwedo/issues/debt_aid/tax_havens.htm, (Erişim:12.11.2005).
  • ÖZDEMİR, Biltekin, Küreselleşme Bağlamında Türk Vergi Sisteminin Değerlendirilmesi, Maliye ve Hukuk Yayınları, Ankara, 2006.
  • PANTEGHINI, Paolo M., “Dual Income Taxatıon: The Choice Of The Imputed Rate Of Return”, Finnish Economic Papers, Volume: 14, Number: 1, Spring 2001, pp.5-13.
  • PETERSEN, Hans-George, “Globalization, Capital Flight and Capital Income Taxation: A European Perspective”, Tax Notes International, Volume:8, March 2004. pp.887-897.
  • PIRTTILÄ, Jukka and Håkan SELİN, “How Successful is the Dual Income Tax? Evidence From the Finnish Tax Reform of 1993”, Uppsala University Department of Economics Working Paper, No: 26, 2006, pp.1-43., http://www.nek.uu.se/Pdf/wp2006_26.pdf. (Erişim: 14,10.2008).
  • SARAÇ, Özgür, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları-Türkiye Değerlendirmesi, Maliye ve Hukuk Yayınları, Ankara, 2006.
  • SCHRATZENSTALLER, Margit, “Towards Dual Income Taxes-A Country-Comparative Perspective”, CESifo Dice Report, Volume: 3, Autumn 2004, pp.23-30.
  • SØRENSEN, Peter Birch, “From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries”, EPRU Working Paper Series (Economic Policy Research Unit (EPRU), University of Copenhagen), Number 93-07. pp. 1-23. http://www.econ.ku.dk/epru/files/wp/wp-93-07.pdf (Erişim: 22.07.2008).
  • SØRENSEN, Peter Birch, “Neutral Taxation of Shareholder Income”, International Tax and Public Finance, Volume: 12, Number: 6, November, 2005(a), pp.777–801.
  • SØRENSEN, Peter Birch, “Dual Income Taxation: Why and How”, Cesifo Working Paper, No. 1551, Category 1: Public Finance, September 2005(b), 34p.
  • SØRENSEN, Peter Birch, “Dual Income Taxes: A Nordic Tax System”, First Draft, 2009, pp. 1-34., www.victoria.ac.nz/sacl/CAGTR/ taxpolicy conference/papers/Sorensen.pdf, (Erişim: 14.03.2009).
  • SÖYLER, İlhami, “Türk Vergi Sisteminin Vergi Adaleti Açısından Değerlendirilmesi”, Vergi Sorunları Dergisi, Sayı 209, Şubat 2006, ss.31-43.
  • SPENGEL, Christoph and Wolfgang WIEGARD, “Dual Income Tax:Pragmatic Tax Reform Alternative for Germany”, CESifo DICEReport, Volume: 3, Autumn 2004, pp.15-22.
  • TANZI, Vito, “Globalization, Techonological Development and the Work of Fiscal Termites”, IMF Working Paper, No.181, IMF Fiscal Affairs Department, November 2000, pp.1-23.
  • ZODROW, George R., “Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies”, International Tax and Public Finance, 13, 2006, pp.269–294.

İKİLİ GELİR VERGİSİ SİSTEMİNİN ADALET VE ETKİNLİK İLKELERİ AÇISINDAN DEĞERLENDİRİLMESİ (Adalet Tartışmalarının Gölgesinde İkili Gelir Vergisi)

Yıl 2010, Cilt: 15 Sayı: 1, 129 - 154, 01.03.2010

  Yrd.doç.dr.birol Karakurt Yrd.doç.dr.tekin Akdemir

Öz

Son yıllarda sermaye gelir vergilemesinin etkin bir şekilde sürdürülmesi için çeşitli argümanlar önerilmiştir. Bunlardan bir tanesi de ikili gelir vergisi uygulamasıdır. İkili gelir vergisi emek geliri için artan oranlı vergi tarifesi ile sermaye geliri ve kurum kazancı üzerine düşük düz oranlı vergi uygulamasını birleştirir. İkili gelir vergisi sistemi artan bir popülariteye sahiptir. Yine de bu vergi sisteminin uygulama sonuçları nispeten daha az bilinmektedir. Bu makalede ikili gelir vergisi sistemi tanıtılarak, adalet ve etkinlik ilkeleri açısından bir değerlendirme yapılmıştır. Çalışmada ikili gelir vergisi uygulamasında dikey adalet prensibi açısından sorunlar yaşandığı, fakat sistemin özellikle sermaye geliri vergilemesinde kapsamlı gelir vergisinden daha etkin olduğu temel sonucuna ulaşılmıştır

Anahtar Kelimeler

Gelir Vergisi Reformu İkili Gelir Vergisi Sedüler Gelir Vergisi Vergi Adaleti Vergi Etkinliği

Kaynakça

  • AKDOĞAN, Abdurrahman, Sadık KIRBAŞ ve Saygın EYÜPGİLLER, Açıklamalı Maliye ve Vergi Terimleri Sözlüğü, Birlik Yayınları, No: 3/1, Ankara, 1986.
  • AKSOY, Şerafettin, Kamu Maliyesi, Gözden Geçirilmiş ve İlaveli 3. Baskı, Filiz Kitapevi, İstanbul, 1998.
  • AVI-YONAH, Reuven Shlomo, “Globalization and Tax Competition: Implication for Developing Countries”, Cepal Review, Volume: 74, August 2001, pp.59-66.
  • BERNARDI, Luigi, “Tax Reforms in Europe: Objectives and Some Critical Issues”, 2003, http://www.bancaditalia.it/studiricerche/ convegni/atti/ taxpolicy/iv/491-502bernardi.pdf (Erişim: 20.03.2009)
  • BOADWAY, Robin, “Dual Income Tax System: An Overview”, CESifo DICE Report, Volume: 2, Autumn 2004, pp.3-8.
  • BOADWAY, Robin, “Income Tax Reform for a Globalized World: The Case for a Dual Income Tax”, Journal of Asian Economics, Volume: 16, Issue: 6, December 2005, pp.910-927.
  • CAMINADA, Koen and Kees GOUDSWAARD, “Netherlands: The Final Tax Reform? Effects of a Flat Rate Individual Income Tax”, European Taxation, Volume: 41, No:2, February 2001, pp.1-11.
  • EDWARDS, Chris and Veronique de RUGY, “International Tax Competition A 21st-Century Restraint on Government”, Policy Analysis, No: 431, April 2002, 43p. http://www.cato.org/ pubs/pas/pa 431.pdf, (Erişim: 22.05.2007).
  • EDWARDS, Chris, “A Proposal for a “Dual-Rate Income Tax” Tax &Budget Bulletin Cato Institute, February 2005, pp.2. http://www.cato.org/pubs/tbb/tbb-0502-22.pdf (Erişim:14.07.2007).
  • EGGERT, Wolfgang and Bernd GENSER, “Dual Income Taxation in EU Member Countries”, CESifo DICE Report, Volume:1, 2005,pp.41- 47.
  • ERGİNAY, Akif, Kamu Maliyesi, Gözden Geçirilmiş ve İşlenmiş 13.Baskı, Savaş Yayınları, Ankara, 1990.
  • GARCIA, Santiago Alvarez, Juan Prieto-RODRIGUEZ and Juan Gabriel Rodriguez-HERNANDEZ, “Is The Dual Income Tax a Real Alternative To Traditional İncome Taxes?”, Int. J. Public Policy, Volume:1, No: 3, 2006. pp.320-332.
  • GENSER, Bernd, “Dual Income Tax: Implementation and Experience in European Countries”, Georgia State University Andrew Young Scholl of Policy Studies”, April 2006, 22p.
  • GENSER, Bernd and Andreas REUTTER, “Moving Towards Dual Income Taxation in Europe”, International Studies Program Working Paper Series, No: 07-17. 2007, Georgia State University ASYPS, http://aysps.gsu.edu/isp/files/ispwp0717.pdf (Erişim: 12.01.2009).
  • GENSER, Bernd and Dirk SCHINDLER, “Dual Income Taxation as a Stepping Stone Towards a European Corporate Income Tax”, CoFE Discussion Paper, No: 07-05, University of Konstanz, 2007, pp.1-10, http://cofe.uni-konstanz.de/Papers/dp07_05.pdf (Erişim: 12.01.2009).
  • HALLERBERG, Mark and Scott BASINGER, “Internationalization and Changes in Tax OECD Coutries: The Importance of Domestic Veto Players”, CIBER Working Paper, February 11, 1997, 28p. http://www.ciber.gatech.edu/workingpaper/1997/hallerberg1.html,(Erişim:06.04.2005).
  • HAMAEKERS, Hubert, “Taxation Trends in Europe”, Asia-Pasific Tax Bulletin, Volume: 9, February 2003, pp.42-50.
  • KEUSCHNIGG, Christian and Martin Dietrich DIETZ, “A Growth Oriented Dual Income Tax”, CESifo Working Paper Series, No. 1513, June 2005, 52p.
  • LASSEN, David Dreyer and Peter Birch SØRENSEN, “Financing the Nordic Welfare States: The Challenge of Globalization to Taxation in the Nordic Countries”, Oslo, June 11-12, 2002, 118p., http://www.econ.ku.dk/Research/Publications/Forskningsregister/ Forskfiler2003/20030818DDLassenPBS.pdf, (Erişim: 22.09.2008).
  • MORINOBU, Shigeki, “Capital Income Taxation and the Dual Income Tax”, Policy Research Institute Discussion Paper Series, No:04A-17, Ministry of Finance of Japan, 2004.7, 24p. http://www.mof.go.jp/jouhou/soken/kenkyu/ron097.pdf (Erişim: 10.02.2008).
  • NORMANN, Göran, “Taxation of Entrepreneurs Relative to Well Diversified Investors-A Swedish Perspectives”, The Research Institute of Indistrial Economics Working Paper, No:632, 2004, 27p., http://www.ifn.se/Wfiles/wp/WP632.pdf, (Erişim: 22.03.2008).
  • NAZALI, Ersin, "Gelir Vergisi Sistemlerindeki Değişimlerin Arkasında Yatan Nedenler Ve Dünyada Gelir Vergisi Uygulaması Konusunda Uygulanmakta Olan Sistemler", Vergi Dünyası Dergisi, Sayı: 306, Şubat 2007, ss.100-106.
  • OWENS, Jeffrey, Fundamental Tax Reform: An International Perspective, National Tax Journal, Vol. LIX, No. 1, March 2006, pp.131-164.
  • OXFAM, “Tax Havens: Releasing the Hidden Billions for Poverty Eradication”, Policy Department of Oxfam (Great Britain), 2000, 26p, http://www.oxfam.org.uk/whatwedo/issues/debt_aid/tax_havens.htm, (Erişim:12.11.2005).
  • ÖZDEMİR, Biltekin, Küreselleşme Bağlamında Türk Vergi Sisteminin Değerlendirilmesi, Maliye ve Hukuk Yayınları, Ankara, 2006.
  • PANTEGHINI, Paolo M., “Dual Income Taxatıon: The Choice Of The Imputed Rate Of Return”, Finnish Economic Papers, Volume: 14, Number: 1, Spring 2001, pp.5-13.
  • PETERSEN, Hans-George, “Globalization, Capital Flight and Capital Income Taxation: A European Perspective”, Tax Notes International, Volume:8, March 2004. pp.887-897.
  • PIRTTILÄ, Jukka and Håkan SELİN, “How Successful is the Dual Income Tax? Evidence From the Finnish Tax Reform of 1993”, Uppsala University Department of Economics Working Paper, No: 26, 2006, pp.1-43., http://www.nek.uu.se/Pdf/wp2006_26.pdf. (Erişim: 14,10.2008).
  • SARAÇ, Özgür, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları-Türkiye Değerlendirmesi, Maliye ve Hukuk Yayınları, Ankara, 2006.
  • SCHRATZENSTALLER, Margit, “Towards Dual Income Taxes-A Country-Comparative Perspective”, CESifo Dice Report, Volume: 3, Autumn 2004, pp.23-30.
  • SØRENSEN, Peter Birch, “From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries”, EPRU Working Paper Series (Economic Policy Research Unit (EPRU), University of Copenhagen), Number 93-07. pp. 1-23. http://www.econ.ku.dk/epru/files/wp/wp-93-07.pdf (Erişim: 22.07.2008).
  • SØRENSEN, Peter Birch, “Neutral Taxation of Shareholder Income”, International Tax and Public Finance, Volume: 12, Number: 6, November, 2005(a), pp.777–801.
  • SØRENSEN, Peter Birch, “Dual Income Taxation: Why and How”, Cesifo Working Paper, No. 1551, Category 1: Public Finance, September 2005(b), 34p.
  • SØRENSEN, Peter Birch, “Dual Income Taxes: A Nordic Tax System”, First Draft, 2009, pp. 1-34., www.victoria.ac.nz/sacl/CAGTR/ taxpolicy conference/papers/Sorensen.pdf, (Erişim: 14.03.2009).
  • SÖYLER, İlhami, “Türk Vergi Sisteminin Vergi Adaleti Açısından Değerlendirilmesi”, Vergi Sorunları Dergisi, Sayı 209, Şubat 2006, ss.31-43.
  • SPENGEL, Christoph and Wolfgang WIEGARD, “Dual Income Tax:Pragmatic Tax Reform Alternative for Germany”, CESifo DICEReport, Volume: 3, Autumn 2004, pp.15-22.
  • TANZI, Vito, “Globalization, Techonological Development and the Work of Fiscal Termites”, IMF Working Paper, No.181, IMF Fiscal Affairs Department, November 2000, pp.1-23.
  • ZODROW, George R., “Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies”, International Tax and Public Finance, 13, 2006, pp.269–294.
Toplam 38 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

  Yrd.doç.dr.birol Karakurt Bu kişi benim

Yrd.doç.dr.tekin Akdemir Bu kişi benim

Yayımlanma Tarihi 1 Mart 2010
Yayımlandığı Sayı Yıl 2010 Cilt: 15 Sayı: 1

Kaynak Göster

APA Karakurt, .Y., & Akdemir, Y. (2010). İKİLİ GELİR VERGİSİ SİSTEMİNİN ADALET VE ETKİNLİK İLKELERİ AÇISINDAN DEĞERLENDİRİLMESİ (Adalet Tartışmalarının Gölgesinde İkili Gelir Vergisi). Süleyman Demirel Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 15(1), 129-154.