AMERİKA BİRLEŞİK DEVLETLERİ’NDE VERGİ HARCAMALARININ GENEL SEYRİ VE TRUMP DÖNEMİ VERGİ HARCAMALARI

Bu çalışmanın amacı, Trumpdönemi vergi harcamalarını, ABD‟deki vergi harcamalarının 1980 sonrası genel seyri ve 2017 yılında yürürlüğe giren Vergi İndirimleri ve İstihdam Yasası (Tax Cuts and Jobs Act) çerçevesinde değerlendirmektir. Çalışma, Trump döneminde vergi harcaması politikalarındaki değişimi, Trump‟ın “Make America Great Again!” (Amerika‟yı Yeniden Büyük Yap!) stratejisi ve siyasal tabanı olarak tarif edilen orta sınıflar açısından değerlendirmiştir. Sonuç olarak 2017 vergi yasası ile birlikte vergi harcamalarının Trump‟ınsiyasal tabanını oluşturan “orta sınıflardan” ziyade ABD‟nin büyük şirketlerine ve yüksek gelir grubuna dahil hanelere yönelik olduğu sonucuna varılmıştır.

GENERAL COURSE OF TAX EXPENDITURE IN THE UNITED STATES AND TAX EXPENDITURE OF THE TRUMP PERIOD

The aim of this study is to evaluate the Trump period tax expenditures within the framework of the general course of tax expenditures in the USA after 1980 and the Tax Cuts and Jobs Act that came into force in 2017. The study evaluated the change in tax spending policies during the Trump period in terms of the middle classes described as Trump's political base and Make America Great Again strategy. As a result, with the 2017 tax law, it is concluded that the tax expenditures are directed towards the big companies of the USA, rather than the "middle classes" that make up Trump's political base.

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