Kişisel Net Servet Vergisi ve Uygulanabilirliği: OECD Ülkeleri Kapsamında Bir Değerlendirme

Bir gerçek kişinin tüm servet değerinden borçlar düşüldükten sonra bulunan matrah üzerinden hesaplanan kişisel net servet vergisi geçmişten günümüze kadar bazı OECD ülkelerinde uygulama alanı bulmuştur. Ancak sınırlı düzeyde vergi geliri sağlaması, buna karşın idari maliyetlerinin yüksek olması gibi gerekçelerle birçok ülkede yürürlükten kaldırılmıştır. Son zamanlarda ise hem içinde bulunulan Covid-19 salgını nedeniyle toplumsal ihtiyaçların giderilmesine finansman kaynağı sağlama hem de yeniden dağıtım aracı olarak servet eşitsizliklerinin azaltılmasına katkı sağlama gerekçeleriyle yeniden gündeme gelmiştir. Bu çalışmanın amacı, OECD ülkelerindeki kişisel net servet vergisi uygulamalarını ve bu vergiden elde edilen gelirleri incelemek, bu verginin yürürlüğe girmesine ve yürürlükten kaldırılmasına neden olan unsurları araştırarak günümüzde bu verginin uygulanabilirliğini değerlendirmektir. Bilgi ve iletişim teknolojilerindeki gelişmeler ve vergi kaçaklarını azaltmaya yönelik çalışmalarla net servet vergisini halihazırda uygulayan ülkelerde bu verginin olumsuzlukları olarak nitelendirilen birçok durumun üstesinden gelinebilir. Ancak diğer ülkelerde tüm servet unsurlarının ve kullanımının uygun şekilde vergilendirilebilmesi mevcut vergilerde köklü bir reform gerektirmektedir.

Anahtar Kelimeler:

Servet Vergisi, Kişisel Net Servet Vergisi, Servet Eşitsizliği, OECD Ülkeleri

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