Devletlerin kamusal ihtiyaçları karşılayabilmeleri için vergi tahsilatı önemli bir husustur. Yapılan araştırmalar, gelir vergisinin performansında düşüşler olduğunu ortaya koymaktadır. Bu durum devletlerin en etkin ve verimli vergi tahsilatını yapabilecekleri çeşitli alternatif yollar aramasına neden olmuştur. Bu alternatiflerden biri Kişisel Harcama Vergisidir. Nicholas Kaldor 1955 yılında, "An Expenditure Tax" isimli çalışmasında tüketimin gelirden daha uygun bir vergi matrahı olduğunu savunmuştur. Bu nedenle literatürde Kaldor Tipi Harcama Vergisi olarak da yer almaktadır. Literatürde Nicholas Kaldor’un yanı sıra; Thomas Hobbes, John Stuart Mill, Irving Fisher ve William D. Andrews gibi önemli iktisatçıların da bu vergi türünü destekleyen görüşleri bulunmaktadır. Kişisel harcama vergisi, bireylerin dönemsel harcamalarının toplamı üzerinden alınan dolaysız bir vergidir, başkasına yansıtılamamaktadır. Dolayısıyla vergiyi ödeyen kimse aynı zamanda verginin yükümlüsüdür. Bu özelliği sayesinde, vergilemenin mali, ekonomik ve sosyal amaçlarının gerçekleştirilmesine hizmet edebilecek nitelikte bir vergi türüdür. Çalışmada, Kaldor tarafından önerilen dolaysız bir vergi olan Kişisel Harcama Vergisinin teorik yapısı incelenecek ve etkinliği değerlendirilecektir.
Taxation is an important element for the states to be able to meet public needs. Research shows that income tax performance has fallen. This has led the states to seek the most effective and efficient alternative methods for taxation. One of these alternatives is personal spending tax. In 1955, Nicholas Kaldor argued in his work "An Expenditure Tax" that consumption was a more suitable tax matrix than income. Therefore, in literature, the Kaldor type is also included as the expenditure tax. In literature, as well as Nicholas Kaldor; important economists such as Thomas Hobbes, John Stuart Mill, Irving Fisher and William D. Andrews have opinions that support this type of tax. Personal expenditure tax is an indirect tax received from the sum of individual periodic expenditure, which cannot be reflected to anyone else. Thus, the person who pays the tax is also taxable. Thanks to this feature, it is a type of tax that can serve the achievement of the financial, economic and social purposes of taxation. In the study, the theoretical structure of the personal spending tax, a indirect tax proposed by Kaldor, will be examined and the effectiveness will be assessed.
Tax collection is an important issue to ensure that governments provide public needs. Research reveal that there is a decline in the performance of the income tax. This situation has led states to look for alternative ways to do the most efficient and efficient tax collection. One of these alternatives is Personal Expenditure Tax. n 1955, Nicholas Kaldor argued that "An Expenditure Tax" was a more appropriate tax base for consumption. For this reason, it is also included in the literature as the Caldor Type Expenditure Tax. In addition to Nicholas Kaldor, Major economists such as Thomas Hobbes, John Stuart Mill, Irving Fisher, and William D. Andrews have views that support this tax model. The personal expenditure tax is a direct tax on the sum of the individual's period spending and can not be reflected to someone else. Therefore, the person who pays the tax is also obliged to the taxpayer at the same time. With this feature, it is a type of tax that can serve the realization of the financial, economic and social objectives of taxation. In the study, the theoretical structure of Personal Spending Tax, a direct tax proposed by Kaldor, will be examined and its effectiveness evaluated.
Alan : Eğitim Bilimleri; Filoloji; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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