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GELİŞMEKTE OLAN ÜLKELERDEKİ VERGİ SİSTEMİNİN DEĞERLENDİRİLMESİ VE BU ÜLKELERDEKİ VERGİ YAPISININ KANTİTATİF ANALİZİ

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 1997
Author NameUniversity of AuthorFaculty of Author
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Abstract (Original Language): 
Kamu giderlerinin karşılanması amacıyla uygulanan vergilerin, vergi adaleti ve iktisadi etkinlik açısından İncelenmesi, bir başka önemli konuyu oluşturmaktadır. Bu nedenle, belli bir vergi gelirinin elde edilmesi amacıyla uygulanan vergilerin, vergi adaletine ve İktisadi etkinliğe ilişkin tesirlerinin birlikte gözönüne alınarak, oluşan olumsuz etkilerin olabildiğice ortadan kaldırılması amacıyla, vergi sistemini oluşturan vergilerde değişikliğe gi¬dilmesi, hatta bazı vergilerin kaldırılarak yerine adalet ve etkinlik amaçları¬na ulaşmada daha uygun olan vergilerin konulması gereği ortaya çıkmak¬tadır. Bu ihtiyacın az gelişmiş ve gelişmekte olan ülkelerde daha fazla ortaya çıktığını söyleyebiliriz. Bu gibi ülkelerde iktisadi etkinliğin ve vergi adaletinin sağlanmasının gözardı edildiğini söylemek yanlış olmayacaktır. Diğer taraftan, gelişmiş ülkelerle gelişmekte olan ülkelerin vergi ya¬pıları incelendiğinde, çeşitli vergilerin farklı ağırlıklara sahip olduğunu gör¬mek mümkündür. Bu konuda bir çok çalışma yapılmış ve farklı vergi yapı¬larının nedenleri ortaya konulmuştur. Bu çerçevede, kişi başına millî gelir ile ülkelerin vergi yapıları arasında ilişki kurulmuş ve temel olarak ülkelerin kalkınmasıyla birlikte çeşitli vergilerin toplam vergi gelirleri içindeki payı ile gayri safi yurt içi hasıla (GSYİH) içindeki öneminin değiştiği görülmüştür.
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