GLOBAL VERGİ ÖNERİLERİ VE UYGULANABİLİRLİKLERİ

Dünya hızlı bir ekonomik değişim sürecinden geçmekte ve dünyanın karşı karşıya kaldığı sorunlar gün geçtikçe daha da karmaşık bir hale gelmektedir. Uluslararası finansal istikrarsızlık, dünya çapında artan yoksulluk, global ısınma ve sınır tanımayan salgın hastalıklar gibi birçok sorun, günümüzün globalleşen dünyasını tehdit etmektedir. Bu sorunların çözümü için yoğun uluslararası işbirliği, güçlü global kurumlar ve büyük çapta yeni finansal kaynaklara ihtiyaç duyulmaktadır. Ülkelerin tek başlarına bu global problemlerle mücadele etmeleri mümkün gözükmemektedir. Bu bağlamda geleceğe dönük olarak ülkeler birlikte hareket etmek zorundadırlar. Çeşitli alanlarda yapılabilecek bu birlikteliğin ekonomi ayağında ise vergiler de yer almaktadır. Bu çalışmada günümüze kadar ileri sürülen global vergi önerileri incelenmektedir. Çalışmada global vergi önerilerinin başarılı olabilmesi için birliktelik içerisinde uygulanması gerektiği ve henüz böyle bir birliktelik için gerekli şartların oluşmadığı sonucuna varılmıştır.

Anahtar Kelimeler:

Global Vergiler, Çevre Vergileri, Tobin Vergisi

The world is undergoing rapid economic changes and the problems facing the world are becoming more complicated form as the day goes on. The most important problems are financial instability, global public goods, environmental pollution and sustainable development. That countries struggle with these global problems doesn’t seem possible with their opportunities. In this context, as forward-looking, the countries have to act together. Taxes take place in part of economy of this togetherness which will be done in various areas. In this paper, it has been analyzed in proposals of global tax argued until today. At this research, it is concluded that global taxes have to apply in concert in order to be successful in the global tax proposals and necessary conditions hasn’t yet accrued for such as association.

Keywords:

Global Taxes, Environmental Taxes, Tobin Tax,

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