{"id":11730,"date":"2012-02-18T09:22:34","date_gmt":"2012-02-18T07:22:34","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=11730"},"modified":"2012-02-18T09:22:42","modified_gmt":"2012-02-18T07:22:42","slug":"gelir-vergisi-kaldirilmalidir","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/gelir-vergisi-kaldirilmalidir\/","title":{"rendered":"Gelir Vergisi Kald\u0131r\u0131lmal\u0131d\u0131r"},"content":{"rendered":"<p>Acaba \u201cgelir vergisi\u201d muhafaza edilmesi ve mutlaka etkinli\u011finin artt\u0131r\u0131lmas\u0131 gereken bir vergi t\u00fcr\u00fc m\u00fcd\u00fcr?<\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-560324102\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Genel kabul g\u00f6rm\u00fc\u015f bir kanaata g\u00f6re, harcama \u00fczerinden al\u0131nan dolayl\u0131 vergiler adaletsiz; dolays\u0131z vergiler adaletlidir. Nitekim T\u00fcrkiye\u2019de vergi adaleti yoktur, \u00e7\u00fcnk\u00fc devlet vergi gelirlerinin % 68\u2019i dolayl\u0131 ve sadece % 2\u2019si dolays\u0131z vergilerle toplanmaktad\u0131r s\u00f6z\u00fc art\u0131k bu iddian\u0131n kan\u0131t\u0131 olmu\u015ftur. Bu teze g\u00f6re, gelir vergisi, dolays\u0131z bir vergi oldu\u011fundan adildir. \u00c7\u00fcnk\u00fc az kazanandan az, \u00e7ok kazanandan \u00e7ok vergi almay\u0131 hedefler. Gelir vergisi yayg\u0131n olsa, herkes g\u00fcc\u00fcne g\u00f6re vergi \u00f6demi\u015f olur. Zaten devletin vergi toplamaktan bir amac\u0131 da, kapitalist sistemin adil olarak da\u011f\u0131tmad\u0131\u011f\u0131 milli geliri, sosyal harcamalar ve sosyal transferlerle, ikinci bir da\u011f\u0131t\u0131ma tabi tutarak mevcut haks\u0131zl\u0131\u011f\u0131 ortadan kald\u0131rmakt\u0131r denir.<\/p>\n<p><strong>TOPLUM, VARLIK VERG\u0130S\u0130NDEN \u00dcRKER<\/strong><\/p>\n<p>Vergiler, esas olarak \u00fc\u00e7 \u015feyden; gelirden, servetten ve harcamalardan al\u0131n\u0131r. Servet yani varl\u0131k, en az kullan\u0131lan vergi baz\u0131d\u0131r. \u00c7\u00fcnk\u00fc ki\u015filer i\u00e7in hayatta biriktirdikleri mal ve m\u00fclkler \u201ccanlar\u0131n\u0131n yongas\u0131d\u0131r\u201d. \u00dcstelik onlar bu birikimlerini \u201cvergilendirilmi\u015f\u201d gelirlerini harcamayarak sa\u011flam\u0131\u015flard\u0131r. Ona dokunulsun istemezler. Varl\u0131k<br \/>\nvergisi, net aktif vergisi gibi vergilere, ancak her \u00e7are t\u00fckendi\u011finde ba\u015fvurulur. Kamu bor\u00e7 stokunun s\u00fcrd\u00fcr\u00fclemez hale geldi\u011fi ola\u011fan \u00fcst\u00fc bir finansal kriz ya\u015fand\u0131\u011f\u0131nda \u201cbir kereye mahsus olmak\u201d \u015fart\u0131yla uygulanabilir. Mesela Yunanistan tam bu noktadad\u0131r. Varl\u0131k vergisinin laf\u0131 dahi servetin \u00fclke d\u0131\u015f\u0131na ka\u00e7\u0131r\u0131lmas\u0131na sebep olur. Sermaye birikimi eksiye d\u00fc\u015fer.<\/p>\n<p><strong>\u00c7OK KAZANANDAN DE\u011e\u0130L \u00c7OK HARCAYANLARDAN VERG\u0130 AL<\/strong><\/p>\n<p>Geriye iki vergi matrah\u0131 kal\u0131yor. Gelir veya harcama. Harcamalar \u00fczerinden al\u0131nan KDV, \u00d6TV veya di\u011fer \u00f6zel t\u00fcketim vergileri, iddia edildi\u011fi gibi, vars\u0131l ve yoksuldan ayn\u0131 oranda al\u0131nmaktad\u0131r ama ayn\u0131 miktarda tahsil edilmemektedir. Harcama vergileri \u201c\u00e7ok harcayan \u00e7ok, az harcayan az\u201d al\u0131n\u0131r.\u00a0 \u00c7ok harcayan da \u00e7ok paras\u0131 oland\u0131r. L\u00fcks araba alan herkes % 130 \u00d6TV \u00f6der. Ama soruyorum. Siz hi\u00e7 150 bin Euro\u2019ya Mercedes alan fakir bir adam g\u00f6rd\u00fcn\u00fcz m\u00fc? Kald\u0131 ki dolayl\u0131 vergi oranlar\u0131nda da harcamaya g\u00f6re basamakland\u0131rma vard\u0131r.<\/p>\n<p><strong>DOLAYLI VERG\u0130 DAHA UCUZA TOPLANIR<\/strong><\/p>\n<p>Dolayl\u0131 vergi, dolays\u0131z vergiye g\u00f6re \u00e7ok daha kolay ve ucuza toplan\u0131r. Dolayl\u0131 vergide pratikte \u201cvergi m\u00fckellefi\u201d yoktur;\u00a0 sadece \u201cvergi sorumlusu\u201d vard\u0131r. Her b\u00fcy\u00fck ve \u00f6rg\u00fctl\u00fc \u015firket, dolayl\u0131 vergi toplama a\u00e7\u0131s\u0131ndan Maliye\u2019ye bedava hizmet veren birer \u201cTahsil\u00e2t Merkezi\u201ddir. Teklifim \u00fczere, gelir vergisi kald\u0131r\u0131l\u0131nca, bordro \u00fczerinden yap\u0131lan gelir vergisi kesintisinin ad\u0131 \u201c\u0130stihdam Vergisi\u201d, bankalar\u0131n mevduat geliri \u00fczerinden yapt\u0131klar\u0131 gelir vergisi kesintisinin ad\u0131 \u201cBanka Hizmet Vergisi\u201d olarak de\u011fi\u015ftirilecek ve ayn\u0131 miktar vergi toplanmaya devam edilecektir. Serbest meslek sahiplerinin kestikleri makbuzlarda KDV oranlar\u0131 vergi stopaj\u0131 kadar artt\u0131r\u0131lacakt\u0131r. Buna mukabil Maliye t\u00fcm g\u00fcc\u00fcn\u00fc sat\u0131\u015f i\u015flemleri \u00fczerinden al\u0131nan \u201cdolayl\u0131 vergilerin\u201d eksiksiz toplanmas\u0131 i\u00e7in seferber edecektir. Milli gelir artt\u0131k\u00e7a, harcamalar artaca\u011f\u0131 i\u00e7in, vergi matrah\u0131 her sene kendili\u011finden b\u00fcy\u00fcyecektir. Gelirin vergilenmeyip, harcamalar\u0131n vergilenmesi belki de \u201culusal tasarruf oran\u0131n\u0131n\u201d artmas\u0131n\u0131 te\u015fvik edecektir. B\u00f6ylece bir makro dengesizlik sorunu daha kolay \u00e7\u00f6z\u00fclebilecektir.<br \/>\nSon S\u00f6z: Uygulayan kafa, d\u00fc\u015f\u00fcnen kafadan \u00fcst\u00fcnd\u00fcr.<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-2004280829\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Acaba \u201cgelir vergisi\u201d muhafaza edilmesi ve mutlaka etkinli\u011finin artt\u0131r\u0131lmas\u0131 gereken bir vergi t\u00fcr\u00fc m\u00fcd\u00fcr? Genel kabul g\u00f6rm\u00fc\u015f bir kanaata g\u00f6re, harcama \u00fczerinden al\u0131nan dolayl\u0131 vergiler&hellip;<\/p>\n","protected":false},"author":14,"featured_media":936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tumyazilar"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/11730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=11730"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/11730\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/936"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=11730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=11730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=11730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}