Publication: Türkiye’de olağanüstü dönemlerde uygulanan vergi politikaları
Abstract
TÜRKİYE'DE OLAĞANÜSTÜ DÖNEMLERDE UYGULANAN VERGİ POLTİKALARI Cumhuriyet tarihinde kriz dönemleri incelendiğinde, vergi önemli bir maliye politikası aracı olmuştur. Olağanüstü durumların koşullarını doğal afetler, savaşlar veya küresel krizler oluşturmuştur. Bu çalışma ile ekonomik kriz dönemlerinde Türkiye'nin uyguladığı vergi politikaları anlatılmaya çalışılmıştır. Özellikle 1994 ve 2001 krizlerinin ana nedeni kamu açıklarıdır. Krizlerden çıkış yolu olarak daha çok yürürlükteki vergilerin önüne ek takıları konularak kayıtlı vergi mükelleflerine yeni vergiler salınmıştır. Bunların dışında bazı yeni vergilerde ihdas edilmiştir. Vergi gelirlerinin büyük bir kısmının doğrudan vergilerden sağlanması gerekirken, son yıllarda dolaylı vergilerde yoğunlaştığı görülmüştür. Dolayısıyla bu da vergi gelirlerinin yapısının bozulmasına ve sistemin içinden çıkılmaz garip bir hale gelmesine neden olmuştur. Yapılması gerekenler arasında vergi yapısının dolaylı vergilerden doğrudan vergilere kaydırılması, ekonomide vergilendirilemeyen alanları vergilendirebilecek yeni yasalar çıkarılması ve bu yasaların anayasanın eşitlik, adalet ve yasallık ilkelerine uygun olması sayılabilir.
TAX POLICIES APPLIED IN TURKEY DURING EXTRAORDINARY PERIODS When the crisis periods undergone throughout the Republican era are examined, it becomes apparent that tax has always been used as an important financial policy means. Extraordinary circumstances are caused by natural disasters, wars or global crises. In this study, efforts are used to explain the tax policies applied by Turkey during economical crisis periods. The main reason for the 1994 and 2001 crises in particular is public deficits. As a way out from crises, new taxes were imposed on registered tax payers by adding the prefix of supplementary before the names of taxes already in force. Apart from those, some new taxes were also imposed. Although the majority of tax income should have been provided directly by taxes themselves, the focus has been on indirect taxes recently. Therefore, this caused the structure of tax income to deteriorate and the system to become insuperably complex. Transferring the focus of the tax structure from direct taxes to indirect taxes, passing of new acts to allow the authorities to tax the non-taxable areas of economy and basing the said acts on the principles of equality, justice and legality of the constitution are among measures to be taken.
TAX POLICIES APPLIED IN TURKEY DURING EXTRAORDINARY PERIODS When the crisis periods undergone throughout the Republican era are examined, it becomes apparent that tax has always been used as an important financial policy means. Extraordinary circumstances are caused by natural disasters, wars or global crises. In this study, efforts are used to explain the tax policies applied by Turkey during economical crisis periods. The main reason for the 1994 and 2001 crises in particular is public deficits. As a way out from crises, new taxes were imposed on registered tax payers by adding the prefix of supplementary before the names of taxes already in force. Apart from those, some new taxes were also imposed. Although the majority of tax income should have been provided directly by taxes themselves, the focus has been on indirect taxes recently. Therefore, this caused the structure of tax income to deteriorate and the system to become insuperably complex. Transferring the focus of the tax structure from direct taxes to indirect taxes, passing of new acts to allow the authorities to tax the non-taxable areas of economy and basing the said acts on the principles of equality, justice and legality of the constitution are among measures to be taken.