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

Murat İçmen

Makale detayları

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

Yazarlar:

Murat İçmen

Yayıncı:

Pamukkale University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi:

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 60, pp.193-203

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001309987

pISSN:

1308-2922

Anahtar kelimeler:

Özet:

 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.

 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.

 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.

 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 Vergisinin 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.

Makale detayları

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

Yazarlar:

Murat İçmen

Yayıncı:

Pamukkale University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi:

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 60, pp.193-203

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001309987

pISSN:

1308-2922

One-Off Net Wealth Tax

Fiscal Shock

Wealth ConcentrationNet Servet Vergisi,

mali şok

servet yoğunlaşması

Sayı

Makale detayları

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

Yazarlar: Murat İçmen

Yayıncı: Pamukkale University

Ana Başlıklar: Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi: Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 60, pp.193-203

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001309987

pISSN: 1308-2922

One-Off Net Wealth Tax

Fiscal Shock

Wealth ConcentrationNet Servet Vergisi,

mali şok

servet yoğunlaşması

Sayı

Yazarlar:

Murat İçmen

Yayıncı:

Pamukkale University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi:

Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 60, pp.193-203

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001309987

pISSN:

1308-2922