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GLOBAL KAMUSAL MALLARIN FİNANSMAN ARACI OLARAK GLOBAL VERGİ ÖNERİLERİ

Yıl 2004, Sayı: 12, 323 - 337, 01.08.2004

Ahmet Tekin İstiklal Y.vural

Öz

Günümüzde uluslararasıfinansal istikrarsızlık, gittikçe artan küresel yoksulluk ve global ısınma gibi çok sayıda sorun dünyayıtehdit etmektedir. Bu sorunların çözümü için uluslararasıişbirliği, güçlü global kurumlar ve global kamusal mallarıfinanse edecek yeni finansal kaynaklar gerekmektedir. Bu çalışma global kamusal malların finansmanına yönelik global vergi önerilerini ve global vergilerin idaresi, tahsili ve dağıtımıile ilgili sorunlarıincelemektedir. Gelecekte global kurumların ortaya çıkmasıile birlikte gerçek anlamda global vergiye geçişsöz konusu olacaktır ancak bu doğrultuda iyi bir başlangıç yapmak zorundayız.

Anahtar Kelimeler

Kamusal mal vergi idaresi global vergi küresel yoksulluk

Kaynakça

  • Baranzini, Andrea, Jose Goldemberg ve Stefan Speck, “A Future for Carbon Taxes”, Ecological Economics, 32 (2000), ss.395-412.
  • Binger, Albert (2003), “Global Public Goods and Potential Mechanism for Financial Availability”, Background Paper Prepared for the Fifth Session of the Committee for Development Policy Meeting, April 7- 11.
  • Bleijenberg, A. ve R. Wit (1998), “European Environmental Aviation Charge: Feasibility Study”. Delft: Centre for Energy Conservation and Environmental Technology.
  • Boadway, Robin (2003), National Taxation, Fiscal Federalism and Global axation, United Nations University WIDER Discussion Paper No. 2003/87, December.
  • Brandt Commission (1980), North-South: A Programme for Survival, The Report of the Independent Commission on International Development Issues under the Chairmanship of Willy Brandt, London: Pan Boks.
  • Bruvoll, Annegrete (1998), “Taxing Virgin Materials: An Approach to Waste Problems”, Resources, Conservation and Recycling, 22, ss.15-19.
  • Development Committee (2000), Poverty Reduction and Global Public Goods: Issues for the World Bank in Supporting Global Collective Action”, Washington D.C.: World Bank.
  • EC (2002), Responses to the Challenges of Globalization: A Study on the International Monetary and Financial System on Financing for Development, European Commission.
  • EEA (1996), Environmental Taxes: Implementation and Environmental Effectiveness, Copenhagen: European Environment Agency, http://www.eea.dk.
  • Kaul, I. and J. Langmore (1996), “Potential Uses of the Revenue from a Tobin Tax”, (The Tobin Tax, Coping with Financial Volatility, ed. M. ul Haq, I. Kaul and I. Grunberg, içinde), New York: Oxford University Press, ss. 255-272.
  • Kaul, I., I.,Grunberg and M. ul Haq (1996), “Overview”, (The Tobin Tax, Coping with Financial Volatility, ed. M. ul Haq, I. Kaul and I. Grunberg, içinde), New York: Oxford University Press, ss. 1-12.
  • Kaul, Inge, Isabele Grunberg ve Marc A. Stern (1999), Global Public Goods: Concepts, Policies and Strategies, (Global Public Goods: International Cooperation in the 21st Century, Ed. Inge Kaul, Isabele Grunberg ve Marc A. Stern, içinde), New York: Oxford University Press.
  • McMahon, Fred (2001), A Global Tax: Unworkable, Unnecessary and Dangerous, Vencouver:The Fraser Institute.
  • Mendez, Ruben (1992), International Public Finance, New York: Oxford University Pres.
  • Metschles, Gerhard R. (2001), Fuel Prices and Vehicle Taxation: Pricing Policies for Diesel Fuel, Gasoline, and Vehicle Taxation in Developing Countries, Second Edition, Eschborn:GTZ.
  • OECD (2002), Energy Prices & Taxes, Quarterly Statistics, First Quarter, Paris:OECD.
  • Ortaç, Fevzi Rifat (2004), Global Kamu Malları ve Finansmanı, Ankara: Gazi Kitabevi.
  • Paul, J ve K. Wahlberg (2002), “Global Taxes for Global Priorities”, Paper Prepared in Conjunction with a Roundtable on Global Taxes for Global Priorities, Global Policy Forum, The World Economy, Ecology and Development Association (WEED) and The Heinrich Böll Foundation, March.
  • Raffer, Kunibert (1998), “The Tobin Tax: Reviving a Discussion”, World Development, Vol. 26, No:3, ss.529-538.
  • Schuknecht, Ludger (1998), “A Simple Trade Policy Perspective on Capital Controls”, Staff Working Paper ERAD-98-11, WTO, October.
  • Tobin, J. (1974), The New Economics One Decade Older, Princeton: Princeton University Press.
  • UN (2001), General Assembly, “Prepatory Committees for the International Conference on Financing for Development”, Technical Note No:3, Existing Proposals for Innovative Source of Finance 20, New York: United Nations.
  • UNDP (1999), “Reinventing Global governance for Humanity and Equity”, (UN, Human Development Report 1999 içinde), New York: Oxford University Pres, ss.97-114.
  • WTO (2003), International Trade Statistics 2003, World Trade Organization.

Yıl 2004, Sayı: 12, 323 - 337, 01.08.2004

Ahmet Tekin İstiklal Y.vural

Öz

Today many crises threaten a globalising world, including international financial stability, growing worldwide poverty and global warming. Solutions require intense international cooperation, stronger global institutions and large new financial resources to finance global public goods. This paper reviews proposals for a global tax to finance global public goods and problems a global tax would face in governance, collection and distribution. Transition towards truly global taxation will await democratized global institutions in the future but today we must make a start along the road

Anahtar Kelimeler

Public goods tax administraion global tax global poverty

Kaynakça

  • Baranzini, Andrea, Jose Goldemberg ve Stefan Speck, “A Future for Carbon Taxes”, Ecological Economics, 32 (2000), ss.395-412.
  • Binger, Albert (2003), “Global Public Goods and Potential Mechanism for Financial Availability”, Background Paper Prepared for the Fifth Session of the Committee for Development Policy Meeting, April 7- 11.
  • Bleijenberg, A. ve R. Wit (1998), “European Environmental Aviation Charge: Feasibility Study”. Delft: Centre for Energy Conservation and Environmental Technology.
  • Boadway, Robin (2003), National Taxation, Fiscal Federalism and Global axation, United Nations University WIDER Discussion Paper No. 2003/87, December.
  • Brandt Commission (1980), North-South: A Programme for Survival, The Report of the Independent Commission on International Development Issues under the Chairmanship of Willy Brandt, London: Pan Boks.
  • Bruvoll, Annegrete (1998), “Taxing Virgin Materials: An Approach to Waste Problems”, Resources, Conservation and Recycling, 22, ss.15-19.
  • Development Committee (2000), Poverty Reduction and Global Public Goods: Issues for the World Bank in Supporting Global Collective Action”, Washington D.C.: World Bank.
  • EC (2002), Responses to the Challenges of Globalization: A Study on the International Monetary and Financial System on Financing for Development, European Commission.
  • EEA (1996), Environmental Taxes: Implementation and Environmental Effectiveness, Copenhagen: European Environment Agency, http://www.eea.dk.
  • Kaul, I. and J. Langmore (1996), “Potential Uses of the Revenue from a Tobin Tax”, (The Tobin Tax, Coping with Financial Volatility, ed. M. ul Haq, I. Kaul and I. Grunberg, içinde), New York: Oxford University Press, ss. 255-272.
  • Kaul, I., I.,Grunberg and M. ul Haq (1996), “Overview”, (The Tobin Tax, Coping with Financial Volatility, ed. M. ul Haq, I. Kaul and I. Grunberg, içinde), New York: Oxford University Press, ss. 1-12.
  • Kaul, Inge, Isabele Grunberg ve Marc A. Stern (1999), Global Public Goods: Concepts, Policies and Strategies, (Global Public Goods: International Cooperation in the 21st Century, Ed. Inge Kaul, Isabele Grunberg ve Marc A. Stern, içinde), New York: Oxford University Press.
  • McMahon, Fred (2001), A Global Tax: Unworkable, Unnecessary and Dangerous, Vencouver:The Fraser Institute.
  • Mendez, Ruben (1992), International Public Finance, New York: Oxford University Pres.
  • Metschles, Gerhard R. (2001), Fuel Prices and Vehicle Taxation: Pricing Policies for Diesel Fuel, Gasoline, and Vehicle Taxation in Developing Countries, Second Edition, Eschborn:GTZ.
  • OECD (2002), Energy Prices & Taxes, Quarterly Statistics, First Quarter, Paris:OECD.
  • Ortaç, Fevzi Rifat (2004), Global Kamu Malları ve Finansmanı, Ankara: Gazi Kitabevi.
  • Paul, J ve K. Wahlberg (2002), “Global Taxes for Global Priorities”, Paper Prepared in Conjunction with a Roundtable on Global Taxes for Global Priorities, Global Policy Forum, The World Economy, Ecology and Development Association (WEED) and The Heinrich Böll Foundation, March.
  • Raffer, Kunibert (1998), “The Tobin Tax: Reviving a Discussion”, World Development, Vol. 26, No:3, ss.529-538.
  • Schuknecht, Ludger (1998), “A Simple Trade Policy Perspective on Capital Controls”, Staff Working Paper ERAD-98-11, WTO, October.
  • Tobin, J. (1974), The New Economics One Decade Older, Princeton: Princeton University Press.
  • UN (2001), General Assembly, “Prepatory Committees for the International Conference on Financing for Development”, Technical Note No:3, Existing Proposals for Innovative Source of Finance 20, New York: United Nations.
  • UNDP (1999), “Reinventing Global governance for Humanity and Equity”, (UN, Human Development Report 1999 içinde), New York: Oxford University Pres, ss.97-114.
  • WTO (2003), International Trade Statistics 2003, World Trade Organization.
Toplam 24 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Ahmet Tekin Bu kişi benim

İstiklal Y.vural Bu kişi benim

Yayımlanma Tarihi 1 Ağustos 2004
Yayımlandığı Sayı Yıl 2004 Sayı: 12

Kaynak Göster

APA Tekin, A., & Y.vural, İ. (2004). GLOBAL KAMUSAL MALLARIN FİNANSMAN ARACI OLARAK GLOBAL VERGİ ÖNERİLERİ. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi(12), 323-337.


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