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Ekonomik büyüme, bölgesel kalkınma ve gelir dağılımında adaleti sağlamak gibi ekonomik veya sosyal amaçları gerçekleştirmek için bir maliye politikası aracı olarak vergi muafiyet, istisna, indirim gibi uygulamalarla devletin vergi gelirinden vazgeçmesine mali literatürde vergi harcaması denilmektedir. Vergi harcamaları, amaçları dışında kullanıldığında veya belirlenen sınırı aştığında hem vergi gelirlerinde önemli miktarda bir kayba hem de vergilemede adalet ilkesinden sapmalara neden olmaktadır. Vergi harcamaları teorik ve uygulamalar açısından irdelendiğinde tüm vergi türlerinde yer almaktadırlar. Bu çalışmanın konusunu, vergi ödeme gücünün bir göstergesi olan servetin, karşılıksız el değiştirmesi üzerinden alınan veraset ve intikal vergisi oluşturmaktadır. Hem vergilemede ödeme gücü ilkesi gereği hem de verginin mali ve sosyal fonksiyonları açısından veraset ve intikal vergisi vergi sistemi içinde mutlaka yer alması gerekmektedir. Buna rağmen bu verginin toplam vergi gelirleri içindeki payı sıfıra yakın seviyelerdedir. Bu vergiden toplanan gelirin bu kadar düşük olmasında vergi harcamalarının da payı bulunmaktadır. Bu çalışmanın amacı, Türk veraset ve intikal vergisi kapsamında yer alan ve vergilemede adalet ilkesine aykırılık gösteren vergi harcamaları incelenerek, vergi harcamaları nedeniyle veraset ve intikal vergi gelirlerindeki erozyonu araştırmaktır.
Economic growth, regional development and equality in the income distribution as a financial policy tool for achieving economic or social objectives such as tax exemption, exemption, discount, tax expenditure in financial literature is called tax expenditure in financial literature with practices such as tax exemption, exemption, discount. Tax expenditure, when used outside their purposes or exceeding the specified limit, causes a significant amount of loss in tax revenues and deviations from the principle of justice in taxation. When tax expenditure is theoretically and practically calculated, it is included in all types of taxes. The subject of this study is the income tax and the income tax, which is an indicator of the wealth, which is an indicator of the power to pay taxes, which is obtained through the unpaid hand exchange. Both in taxation according to the principle of payment power and in terms of the financial and social functions of the tax must necessarily be included in the tax system. However, the share of the total tax income of this tax is near zero. The income from this tax is so low as the tax expenditure is also a share. The purpose of this study is to investigate the tax expenditure that is included in the Turkish veraset and intikal tax and that is contrary to the principle of justice in taxation, and to investigate the erosion in veraset and intikal tax revenues due to tax expenditure.
Tax immunity, exemption, discount, etc., as a fiscal policy means for achieve economic and social goals such as economic growth, regional development and justice in income distribution is called as tax expenditure in the financial literature. When tax expenditures are used outside of their purposes or exceed the specified limit, they cause both a decrease in tax revenues and deviations from the justice of taxation. Tax expenditures are included in all tax types when they are examined in terms of theoretical and practical aspects. The tax that constitutes the subject of this work is the inheritance and transfer tax as the tax type on the wealth. Tax expenditures are one of the main determinants of inheritance and transfer tax income, which must be included in the tax system in terms of financial and social functions and an indicator of the tax payment power. The aim of this study is to search , tax expenditures which are included in Turkish inheritance and transfer tax and in contradiction to the principle of justice in taxation and tax erosion in inheritance and transfer tax revenues due to reasons of tax expenditures.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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