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Tüketim ve Gelir Vergileri Açısından Optimal Vergileme

Yıl 2021, Sayı: 65, 91 - 113, 05.05.2021
https://doi.org/10.26650/mcd2021-863797

Öz

Optimal vergileme ve optimal vergi sistemi tasarımı hem etkinlik ve adalet ödünleşmesi bakımından önemli olmakta hem de bu araştırmalar kamu maliyesi ve uygulamalı iktisat alanında çok eskiye dayanmaktadır. Bu çalışmada odak noktası optimal tüketim ve gelir vergileri olacak şekilde sınırlandırılırken, öncelikle konuyla ilgili olan aşırı yük ve etkinlik kavramları açıklanmakta; akabinde optimal vergileme ve optimal vergi sisteminin yapısı ele alınmaktadır. Daha sonra, optimal tüketim ve gelir vergileri incelenerek teorik tartışmaların ekonomideki yansımaları üzerinde durulmaktadır. Çalışmanın amacı, tüketim ve gelir vergilerinde optimal kavramının nasıl ele alındığını literatür incelemesi ile ortaya koymak ve teorik çalışmaların vergi politikalarına dönüşüp dönüşmediğini incelemektir. İnceleme sonucunda optimal vergi teorisinde çalışmaların (i) gelirin düz oranlı vergilendirilmesi, (ii) yüksek gelire sıfır marjinal vergi oranı uygulanması ve (iii) vergilendirmenin dolaylı vergilere kaydırılması üzerinde odaklandığı görülmekte ve bu odak noktaları vergi reformlarında karşılık bulmaktadır. Fakat görülmektedir ki optimal vergileme her ülkenin aynı reçeteyi uygulaması demek değil, gelişmiş ve gelişmekte olan ülkelerin kendine has sosyo-ekonomik yapılarına göre ve toplumu kapsayıcı biçimde dinamik olarak ele alınması gerekmektedir. Optimal vergi teorisinde geçmişten günümüze süregelen tartışmalar etkinlik ve adalet ilkeleri çerçevesinde gerçekleşirken, teknolojinin de gelişmesiyle beraber gelecekte de vergilemede optimalite tartışmalarının devam edeceği söylenebilir. Ayrıca ülkelerin gelişmişlik seviyeleri, uluslararası vergi rekabeti, sermaye akımları ve çevresel unsurlar gibi etkenler de konuyu politik açıdan her zaman canlı tutmaya devam edecektir

Kaynakça

  • Akkaya, Ş. (1988). Adil vergileme ve optimal vergileme yaklaşımlarına genel bakış. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, 341-354. google scholar
  • Aksoy, Ş. (2011). Kamu maliyesi (4.bs). İstanbul: Filiz Kitabevi google scholar
  • Albayrak, Ö. (2011). Optimal vergi teorisi: Bir değerlendirme. A. Pınar., A. H. Köse ve N. Falay (Ed.), Kriz ve Maliye Düşüncesinde Değişim (İzzettin Önder’e Armağan) kitabı içinde. İstanbul: SAV Yayınları. google scholar
  • Alesina, A., & Drazen, A. (1989). Why are stabilizations delayed? National Bureau of Economic Research Working Paper, 3053. google scholar
  • Alm, J. (1996). What is an optimal tax system? National Tax Journal, 49, 117-33. google scholar
  • Atkinson, A. B. & Stiglitz, J. E. (1972). The structure of ındirect taxation and economic efficiency. Journal of Public Economics, 1(1), 97-119. google scholar
  • Auerbach, J. A. (1982). The theory of excess burden and optimal taxation. NBER Working Paper, 1025. google scholar
  • Auerbach, A. J. & Hines Jr, J. R. (2001). Taxation and economic efficiency. NBER Working Paper, 8181. google scholar
  • Avi-Yonah, R., & Margalioth, Y. (2007). Taxation in developing countries: Some recent support and challenges to the conventional view. Virginia Tax Review, 27, 1-21. google scholar
  • Bailey, S. J. (1995). Public sector economics: theory, policy and practice. London: Macmillan Press. google scholar
  • Baumol, W. J. & Oates, E. W. (1988). The theory of environmental policy (2nd Edition). New York: Cambridge University Press. google scholar
  • Bird, R. M. (1992). Public finance in developing countries. In Peter M. Jackson (Eds.), Current issues in public sector economics (pp. 183-200). New York: Macmillan. google scholar
  • Bird, R. M. (2004). Administrative dimensions of tax reform. Asia-Pacific Tax Bulletin, 10(3), 134-150. google scholar
  • Buchanan, J. M. (1985). The ethical limits of taxation. In Finn R. F0rsund & Seppo Honkapohja (Eds.), Limits and problems of taxation (pp. 4-16). London: Palgrave Macmillan. google scholar
  • Bulutoğlu, K. (1962). Vergi politikası. İstanbul: Sermet Matbaası. google scholar
  • Corlett, W. J. & Hague, D. C. (1953). Complementarity and excess burden of taxation. The Review of Economic Studies, 21(1), 21-30. google scholar
  • Diewert, W.E. (1988). On tax reform. The Canadian Journal of Economics, 21(1), 1-40. google scholar
  • Di John, J. (2006). The political economy of taxation and tax reform in developing countries. World Institute for Development Economics Research Paper, 2006/74. google scholar
  • Emran, M. S., & Stiglitz, J. E. (2005). On selective indirect tax reform in developing countries. Journal of Public Economics, 89(4), 599-623. google scholar
  • European Commission, (2013). Taxation trends in the european union. eurostat statistical books. Retrieved from: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/econo mic_analysis/tax_structures/2013/report.pdf google scholar
  • Fauvelle-Aymar, C. (1999). The political and tax capacity of government in developing countries, Kyklos, 52(3), 391-413. google scholar
  • Feldstein, M. (1976). On the theory of tax reform. Journal of Public Economics, 6(1-2), 77-104. google scholar
  • Ganghof, S. (2005). Globalization, tax reform ideals and social policy financing. Global Social Policy, 5(1), 77-95. google scholar
  • Gentry, W. M. (1999). Optimal taxation. The Encyclopedia of Taxation and Tax Policy, 307-309. Retrieved from: http://www.urban.org/sites/default/files/alfresco/publication-pdfs/1000539-Optimal-Taxation.PDF google scholar
  • Godar, S., Paetz, C. & Truger, A. (2014). Progressive tax reforms in OECD countries: Opportunities and obstacles. International Labour Office Working Paper. google scholar Grecu, A. (2004). Flat tax - the british case. London: Adam Smith Institute. google scholar
  • Gwartney, J. D. & Lawson, R. A. (2006). The ımpact of tax policy on economic growth, ıncome distribution, and allocation of taxes, In Ellen Frankel Paul, Fred D. Miller & Jeffrey Paul (Eds.), Taxation, google scholar
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  • Heady, C. (1993). Optimal taxation as a guide to tax policy: a survey. Fiscal Studies, 14(1), 15-41. google scholar
  • Homburg, S. (2006). A new approach to optimal commodity taxation. Public Finance Analysis, 62(3), 323-338. google scholar
  • Hyman, D. N. (2010). Public finance: a contemporary application of theory to policy (10th Edition). USA: South-Western Cengage Learning. google scholar
  • Hagemann B. R., Jones, R. P., & Montador, B. R. (1988). Tax reform in OECD countries: Motives, constraints and practice. OECD Economic Studies, 10, 185-226. google scholar
  • IMF (2021). Government Finance Statistics Revenue database. Retrieved from: h t t p s : / / d a t a . i m f . org/?sk=a0867067- d23c-4ebc-ad23-d3b015045405&sId=1435697914186 google scholar
  • Kaplow, L. (2008). The theory of taxation and public economics. New Jersey: Princeton University Press google scholar
  • Kato, J. (2003). Regressive taxation and the welfare state: path dependence and policy diffusion. Cambridge: Cambridge University Press. google scholar
  • Kirmanoğlu, H. (2014). Kamu ekonomisi analizi (5.bs). İstanbul: Beta. google scholar
  • Krusell, P., Quadrini, V. & Rios-Rull, J. S. (1996). Are Consumption Taxes Really Better than Income Taxes? Journal of Monetary Economics, 37. google scholar
  • Kugler, J., & Domke, W. (1986). Comparing the strength of nations. Comparative Political Studies, 19(1), 39-69. google scholar
  • Levi, M. (1988). Of rule and revenue. London: University of California Press. google scholar
  • Lledo, V., Schneider, A., & Moore, M. (2004). Governance, taxes, and tax reform in Latin America. Intitute of Development Studies Working Paper, 221. google scholar
  • Lindsey, L. B. (1997). Revenue maximizing taxation is not optimal. A Joint Economic Committee Report. google scholar
  • Mankiw, N. G., Weinzierl M., & Yagan D. (2009). Optimal taxation in theory and practice. Journal of Economic Perspectives, 23(4), 147-174. google scholar Menck, K. W. (1992). Tax reforms in developing countries. Intereconomics, 27(2), 94-98. google scholar
  • Mirrlees, J. A. (1971). An exploration in the theory of optimum income taxation. The Review of Economic Studies, 38(2), 175-208. google scholar
  • Musgrave, R. A. & Musgrave, P. B. (1989). Public finance in theory and practice (5th Edition). Singapore: McGraw-Hill International Edition google scholar
  • Nadaroğlu, H. (2000). Kamu maliyesi teorisi (11.bs). İstanbul: Beta. google scholar
  • Neumark, F. (1975). Vergi politikası: Adil ve ekonomik bakımdan rasyonel bir vergi politikasının temel prensipleri (İ. F. Cankorel, Çev.). İstanbul: Filiz Kitabevi. google scholar Nye, J. V. C. (2008). The Pigou problem. Regulation Cato Institute, 31(2), 32-37. google scholar
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  • OECD (2020). Consumption Tax Trends 2020: VAT/GST and Excise Rates, Trends and Policy Issues. Retrieved from: https://www.oecd-ilibrary.org/sites/152def2d- en/index.html?itemId=/content/publication/152def2d-en google scholar
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  • OECD (2021a). Tax on personal income (indicator). http://dx.doi.org/10.1787/94af18d7-en google scholar
  • Önder, İ. (1982). Dışsal maliyetler ve dolaylı vergilerde aşırı yük. Maliye Araştırma Merkezi Konferansları,(28), 97-102. Erişim adresi: https://dergipark.org.tr/tr/download/article-file/7421 google scholar
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  • Ramsey, F. P. (1927). A contribution to the theory of taxation. The Economic Journal, 37(145), 47-61. google scholar
  • Rosen, S. H. & Gayer, T. (2008). Public finance (8th Edition). New York: McGraw-Hill International Edition. google scholar
  • Rutherford, T. & Paltsev, S. (1999). From an Input-Output Table to a General Equilibrium Model: Assessing the Excess Burden of Indirect Taxes in Russia. Department of Economics, University of Colorado, pp.1-54. Retrieved from: http://mpsge.org/papers/exburden.pdf google scholar
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Optimal Taxation of Consumption and Income

Yıl 2021, Sayı: 65, 91 - 113, 05.05.2021
https://doi.org/10.26650/mcd2021-863797

Öz

Optimal taxation and tax system design both involve important trade-offs with respect to efficiency and fairness, and researchers in the fields of public finance and applied economics have analyzed these issues for many years. In this study, while the focus is primarily on optimal consumption and income taxes, we first explain the concepts of excessive burden and efficiency as they relate to this topic. Then, we examine optimal taxation and the structure of an optimal tax system. Lastly, we address optimal consumption and income taxes, emphasizing theoretical discussions on their impact on the economy. The aim of this study is to reveal how the concepts of optimal consumption and income taxes are related, through a literature review, and to examine whether theoretical studies have influenced tax policies. This review reveals that studies of optimal tax theory focus on (i) flat rate taxation of income, (ii) zero marginal tax rates on high income, and (iii) shifting taxation to indirect taxes, and that these concepts have been reflected in tax reforms. However, we find that optimal taxation does not mean that every country applies or should apply these concepts in the same way; they should be considered according to the specific socio-economic structures of developed and developing countries, in a way that reflects each society. While discussions on optimal tax theory from the past to the present must take place within a framework of efficiency and fairness, discussions of optimality in taxation will continue into the future with developments in technology. In addition, factors such as a country’s level of economic development, international tax competition, capital flows, and environmental factors will keep the issue politically alive

Kaynakça

  • Akkaya, Ş. (1988). Adil vergileme ve optimal vergileme yaklaşımlarına genel bakış. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, 341-354. google scholar
  • Aksoy, Ş. (2011). Kamu maliyesi (4.bs). İstanbul: Filiz Kitabevi google scholar
  • Albayrak, Ö. (2011). Optimal vergi teorisi: Bir değerlendirme. A. Pınar., A. H. Köse ve N. Falay (Ed.), Kriz ve Maliye Düşüncesinde Değişim (İzzettin Önder’e Armağan) kitabı içinde. İstanbul: SAV Yayınları. google scholar
  • Alesina, A., & Drazen, A. (1989). Why are stabilizations delayed? National Bureau of Economic Research Working Paper, 3053. google scholar
  • Alm, J. (1996). What is an optimal tax system? National Tax Journal, 49, 117-33. google scholar
  • Atkinson, A. B. & Stiglitz, J. E. (1972). The structure of ındirect taxation and economic efficiency. Journal of Public Economics, 1(1), 97-119. google scholar
  • Auerbach, J. A. (1982). The theory of excess burden and optimal taxation. NBER Working Paper, 1025. google scholar
  • Auerbach, A. J. & Hines Jr, J. R. (2001). Taxation and economic efficiency. NBER Working Paper, 8181. google scholar
  • Avi-Yonah, R., & Margalioth, Y. (2007). Taxation in developing countries: Some recent support and challenges to the conventional view. Virginia Tax Review, 27, 1-21. google scholar
  • Bailey, S. J. (1995). Public sector economics: theory, policy and practice. London: Macmillan Press. google scholar
  • Baumol, W. J. & Oates, E. W. (1988). The theory of environmental policy (2nd Edition). New York: Cambridge University Press. google scholar
  • Bird, R. M. (1992). Public finance in developing countries. In Peter M. Jackson (Eds.), Current issues in public sector economics (pp. 183-200). New York: Macmillan. google scholar
  • Bird, R. M. (2004). Administrative dimensions of tax reform. Asia-Pacific Tax Bulletin, 10(3), 134-150. google scholar
  • Buchanan, J. M. (1985). The ethical limits of taxation. In Finn R. F0rsund & Seppo Honkapohja (Eds.), Limits and problems of taxation (pp. 4-16). London: Palgrave Macmillan. google scholar
  • Bulutoğlu, K. (1962). Vergi politikası. İstanbul: Sermet Matbaası. google scholar
  • Corlett, W. J. & Hague, D. C. (1953). Complementarity and excess burden of taxation. The Review of Economic Studies, 21(1), 21-30. google scholar
  • Diewert, W.E. (1988). On tax reform. The Canadian Journal of Economics, 21(1), 1-40. google scholar
  • Di John, J. (2006). The political economy of taxation and tax reform in developing countries. World Institute for Development Economics Research Paper, 2006/74. google scholar
  • Emran, M. S., & Stiglitz, J. E. (2005). On selective indirect tax reform in developing countries. Journal of Public Economics, 89(4), 599-623. google scholar
  • European Commission, (2013). Taxation trends in the european union. eurostat statistical books. Retrieved from: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/econo mic_analysis/tax_structures/2013/report.pdf google scholar
  • Fauvelle-Aymar, C. (1999). The political and tax capacity of government in developing countries, Kyklos, 52(3), 391-413. google scholar
  • Feldstein, M. (1976). On the theory of tax reform. Journal of Public Economics, 6(1-2), 77-104. google scholar
  • Ganghof, S. (2005). Globalization, tax reform ideals and social policy financing. Global Social Policy, 5(1), 77-95. google scholar
  • Gentry, W. M. (1999). Optimal taxation. The Encyclopedia of Taxation and Tax Policy, 307-309. Retrieved from: http://www.urban.org/sites/default/files/alfresco/publication-pdfs/1000539-Optimal-Taxation.PDF google scholar
  • Godar, S., Paetz, C. & Truger, A. (2014). Progressive tax reforms in OECD countries: Opportunities and obstacles. International Labour Office Working Paper. google scholar Grecu, A. (2004). Flat tax - the british case. London: Adam Smith Institute. google scholar
  • Gwartney, J. D. & Lawson, R. A. (2006). The ımpact of tax policy on economic growth, ıncome distribution, and allocation of taxes, In Ellen Frankel Paul, Fred D. Miller & Jeffrey Paul (Eds.), Taxation, google scholar
  • Economic Prosperity, and Distributive Justice (pp. 28-53). Cambridge: Cambridge University Press. Retrieved from: https://scholar.smu.edu/cgi/viewcontent.cgi?article=1000&context=business_law_research google scholar
  • Heady, C. (1993). Optimal taxation as a guide to tax policy: a survey. Fiscal Studies, 14(1), 15-41. google scholar
  • Homburg, S. (2006). A new approach to optimal commodity taxation. Public Finance Analysis, 62(3), 323-338. google scholar
  • Hyman, D. N. (2010). Public finance: a contemporary application of theory to policy (10th Edition). USA: South-Western Cengage Learning. google scholar
  • Hagemann B. R., Jones, R. P., & Montador, B. R. (1988). Tax reform in OECD countries: Motives, constraints and practice. OECD Economic Studies, 10, 185-226. google scholar
  • IMF (2021). Government Finance Statistics Revenue database. Retrieved from: h t t p s : / / d a t a . i m f . org/?sk=a0867067- d23c-4ebc-ad23-d3b015045405&sId=1435697914186 google scholar
  • Kaplow, L. (2008). The theory of taxation and public economics. New Jersey: Princeton University Press google scholar
  • Kato, J. (2003). Regressive taxation and the welfare state: path dependence and policy diffusion. Cambridge: Cambridge University Press. google scholar
  • Kirmanoğlu, H. (2014). Kamu ekonomisi analizi (5.bs). İstanbul: Beta. google scholar
  • Krusell, P., Quadrini, V. & Rios-Rull, J. S. (1996). Are Consumption Taxes Really Better than Income Taxes? Journal of Monetary Economics, 37. google scholar
  • Kugler, J., & Domke, W. (1986). Comparing the strength of nations. Comparative Political Studies, 19(1), 39-69. google scholar
  • Levi, M. (1988). Of rule and revenue. London: University of California Press. google scholar
  • Lledo, V., Schneider, A., & Moore, M. (2004). Governance, taxes, and tax reform in Latin America. Intitute of Development Studies Working Paper, 221. google scholar
  • Lindsey, L. B. (1997). Revenue maximizing taxation is not optimal. A Joint Economic Committee Report. google scholar
  • Mankiw, N. G., Weinzierl M., & Yagan D. (2009). Optimal taxation in theory and practice. Journal of Economic Perspectives, 23(4), 147-174. google scholar Menck, K. W. (1992). Tax reforms in developing countries. Intereconomics, 27(2), 94-98. google scholar
  • Mirrlees, J. A. (1971). An exploration in the theory of optimum income taxation. The Review of Economic Studies, 38(2), 175-208. google scholar
  • Musgrave, R. A. & Musgrave, P. B. (1989). Public finance in theory and practice (5th Edition). Singapore: McGraw-Hill International Edition google scholar
  • Nadaroğlu, H. (2000). Kamu maliyesi teorisi (11.bs). İstanbul: Beta. google scholar
  • Neumark, F. (1975). Vergi politikası: Adil ve ekonomik bakımdan rasyonel bir vergi politikasının temel prensipleri (İ. F. Cankorel, Çev.). İstanbul: Filiz Kitabevi. google scholar Nye, J. V. C. (2008). The Pigou problem. Regulation Cato Institute, 31(2), 32-37. google scholar
  • OECD (2011). Tax reform trends in OECD countries. Retrieved from: https://www.oecd.org/ctp/48193734.pdf google scholar
  • OECD (2020). Consumption Tax Trends 2020: VAT/GST and Excise Rates, Trends and Policy Issues. Retrieved from: https://www.oecd-ilibrary.org/sites/152def2d- en/index.html?itemId=/content/publication/152def2d-en google scholar
  • OECD (2021). Tax on goods and services (indicator). http://dx.doi.org/10.1787/40b85101-en google scholar
  • OECD (2021a). Tax on personal income (indicator). http://dx.doi.org/10.1787/94af18d7-en google scholar
  • Önder, İ. (1982). Dışsal maliyetler ve dolaylı vergilerde aşırı yük. Maliye Araştırma Merkezi Konferansları,(28), 97-102. Erişim adresi: https://dergipark.org.tr/tr/download/article-file/7421 google scholar
  • Penalosa, C. G., & Turnovsky, S. J. (2005). Second-best optimal taxation of capital and labor in a developing economy, Journal of Public Economics, 89(5-6), 1045-1074. google scholar
  • Ramsey, F. P. (1927). A contribution to the theory of taxation. The Economic Journal, 37(145), 47-61. google scholar
  • Rosen, S. H. & Gayer, T. (2008). Public finance (8th Edition). New York: McGraw-Hill International Edition. google scholar
  • Rutherford, T. & Paltsev, S. (1999). From an Input-Output Table to a General Equilibrium Model: Assessing the Excess Burden of Indirect Taxes in Russia. Department of Economics, University of Colorado, pp.1-54. Retrieved from: http://mpsge.org/papers/exburden.pdf google scholar
  • Salanie, B. (2003). The economics of taxation. London: The MIT Press google scholar
  • Sandmo, A. (1976). Optimal taxation: an introduction to the literature. Journal ofPublic Economics, 6(1-2), 37-54. google scholar
  • Schmölders, G. (1976). Genel vergi teorisi (4. bs) (S. Turhan, Çev.). İstanbul: Fakülteler Matbaası. google scholar
  • Seade, J. K. (1977). On the shape of optimal tax schedules. Journal ofPublic Economics, 7(2), 203-235. google scholar
  • Shome, P. (1999). Taxation in Latin America: Structural trends and impact of administration. IMF Working Paper, No. 99/19. google scholar
  • Slemrod, J. (1990). Optimal taxation and optimal tax systems. The Journal ofEconomic Perspectives, 4(1), 157-178. google scholar
  • Slemrod, J. & Kopczuk, W. (2002). The optimal elasticity of taxable income. Journal ofPublic Economics, 84, 91-112. google scholar
  • Smith, S. (2015). Taxation: A very short introduction. USA: Oxford University Press. google scholar
  • S0rensen, P. B. (2007). The theory of optimal taxation: What is the policy relevance? International Tax and Public Finance, 14(4), 383-406. google scholar
  • Stern, N. H. (1976). On the specification of models of optimum ıncome taxation. Journal of Public Economics, 6, 123-162. google scholar
  • Stewart, M. (2007). Tax policy transfer to developing countries: politics, institutions and experts. In Holger Nehring & Floring Schui (Eds.), Global Debates about Taxation (pp. 182-200). London: Palgrave Macmillan. google scholar
  • Susam, N. (2019). Kamu maliyesi: Temel kavram ve esaslar (3.bs). İstanbul: Beta. google scholar
  • Şen, H. ve Sağbaş, İ. (2017). Vergi teorisi ve politikası (3.bs). Ankara: Barış Arıkan Yayınları. google scholar
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Toplam 80 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Araştırma Makalesi
Yazarlar

Mikail Pehlivan 0000-0002-7273-333X

Yayımlanma Tarihi 5 Mayıs 2021
Gönderilme Tarihi 18 Ocak 2021
Yayımlandığı Sayı Yıl 2021 Sayı: 65

Kaynak Göster

APA Pehlivan, M. (2021). Tüketim ve Gelir Vergileri Açısından Optimal Vergileme. Maliye Çalışmaları Dergisi(65), 91-113. https://doi.org/10.26650/mcd2021-863797