Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri
Veraset ve intikal vergisi, servet vergileri içinde yer alan ve servet transferi üzerinden alınan bir vergidir. Ülkemizde, toplam vergi gelirleri içinde çok düşük bir paya sahip olan veraset ve intikal vergisi, toplumsal işleve sahip bir vergidir. Bu özelliği nedeniyle, verginin mali işlevi daha geri planda kalmaktadır.Mali güç ilkesi gereğince veraset ve intikal vergisi, alınması gerekli bir vergidir. Çünkü mali gücün göstergeleri arasında gelir ve harcamanın yanında servet de yer almaktadır. Bu ilkenin varlığı, Anayasa’ nın 2. maddesinde yer alan “sosyal devlet” kavramının yanı sıra, 73. maddede yer alan “ödeme gücüne göre vergilendirme” tabirinde de kendini göstermektedir.Çalışmada, Türk vergi mevzuatında veraset ve intikal vergisi incelenerek çeşitli ülkeler ile kıyaslama yapılacaktır. Bu kıyaslama ile, yaşanansorunların daha iyi anlaşılması amaçlanmaktadır.
Anahtar Kelimeler:
Türk Vergi Sistemi, Dolaysız Vergiler, Servet Vergileri, Veraset ve İntikal Vergisi
Inheritance and transfer tax that involves in property taxes and takes over wealth transfer is a tax. Inheritance and transfer tax that has verya low ration in the total tax reveneus in Turkey, is a tax that has social function. Because of this feature, tax’ s fiscal function is background.As required principal of financial power, ınheritance and transfer tax that must take a tax. Because demonstrations of financial power areincome, expense and wealth. Existence of this principal reveals itself in “social state” concept that is ranked at the 2nd item of the constitution. In addition this principle reveals itself in “according to taxation of ability to pay” concept that is ranked at the 73rd item of the constitution.In this study, the Turkish tax legislation and inheritance tax will be examined and comparisons with various countries. With this comparison, is intended to provide a better understanding of the problems.
Keywords:
Turkish Tax System, Direct Taxes, Property Taxes, Inheritance and Gift Tax,
___
- Aren, Sadun (1952), Veraset Vergisi Üzerinde Bir Deneme, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Yayınları, Sayı. 24 – 6, Güney Matbaacılık ve Gazetecilik T. A. O., Ankara.
- Aydın Selda (2006), “Veraset ve İntikal Vergisinde ABD ile Ülkemiz Vergi Uygulamalarının Karşılaştırılması”, Vergi Sorunları Dergisi, Sayı: 219, Aralık, s. 53.
- Aydın Selda (2009), “Bazı Avrupa Birliği Üyesi Ülkelerde Veraset ve İntikal Vergisi Uygulaması”, Vergi Sorunları Dergisi, Sayı: 246, Mart, s.63.
- Boadway Robin, Chamberlain Emma, Carl Emmerson (2010), Taxation of Wealth and Wealth Transfers: Appendices, The Institute for Fiscal Studies, Report of a Commission on Reforming the Tax System for the 21st Century, Oxford University, p. 1,
- Browne, James, Barra Roantree (2012), A Survey of The UK Tax System, IFS Briefing Note, Economic and Social Research Council,
Instıtute For Fiscal Studies, October,
- Bursa SMMMO, Değişmeyen Yapısal Sorunlar Işığında 2012 Yılı Merkezi Yönetim Bütçesine Bakış, s. 3, http://www.bursa-smmmo.org.tr/yazarlar/makaleler/138OCE.pdf, (Erişim Tarihi: 23.06.2013).
- Can İsmail(2004), “Almanya’da Devletin Yapısı ve Vergi Sistemlerinin Anayasal Dayanağı”, Maliye Dergisi, Sayı: 145, Ocak – Nisan, s. 39 – 40.
- Chaux Jean-Pierre , Mélissan Jauber(2012), Tax Law New Rules On Taxation Of Foreign Trusts In France, Soulier, May, p. 3, http://www.theworldlawgroup.com/files/file/docs/Soulier_Tax_Law_May_2012.pdf, (Erişim Tarihi: 01.06.2013).
- Confederation Fiscale Europeenne(2013), Inheritance Tax in United Kingdom,
- Confederatin Fiscale Europeenne(2013), Gift Tax in France, http://www.cfe-eutax.org/taxation/gift-tax/france, (Erişim Tarihi: 02.05.2013).
- Confederatin Fiscale Europeenne(2013), Inheritance Tax in France,http://www.cfe-eutax.org/taxation/inheritance-tax/france, (Erişim Tarihi:02.06.2013).
- Confederation Fiscale Europeenne (2013), Property Taxes in Germany, http://www.cfe-eutax.org/taxation/property-taxes/germany, (Erişim Tarihi: 22.05.2013).
- Congressional Budget Office(2009), Federal Estate and Gift Taxes, A Series of Issue Summaries From The Congressional Budget Office, December, s. 1,
- Cooper Jeffrey A. (2010),“Ghost of 1932: The Lost History of Etate and Gift Taxation”, Florida Tax Review, Volume: 9, Number: 10, p. 881,
- Çiçek, Serdar, Hüseyin Güçlü Çiçek(2008), “Veraset ve İntikal Vergisi Üzerine Karşılaştırmalı Analiz: Türkiye, İngiltere ve Almanya Uygulamaları”, Vergi Sorunları Dergisi, Sayı: 235, Nisan.
- Darien B. Jacopson, Brian G. Raub, Barry W. Johnson(2013), The Estate Tax: Ninety Years and Counting, Internal Revenue Service, p. 124,
- Deuthsche Bank (2007), Inheritance Tax in Germany, Take Two: Bills Outstanding, Talking About, DB Research, April, http://www.dbresearch. com/PROD, (Erişim Tarihi: 28.05.2013).
- Ernst & Young (2012), International Estate and Inheritance TaxGuide, p. 98, http://www.ey.com/Publication/vwLUAssets/International_ Estate_and_Inheritance_Tax_Guide/$FILE/International_Estate_and_Inheritance_Tax_Guide.pdf, (Erişim Tarihi: 25.05.2013).
- European Union (2000), Inventory of Taxes, Office for Official Publications of the European Communities, Italy, 2000, p. 462,
- European Union (2013), Taxation Trends In The European Union, Eurostat Statistical Books, Taxation and Customs Union, Belgium,
- Eurojuris International(2012), The European Commission Takes Action Against Spain, May, http://www.eurojuris.net/node/41548, (Erişim Tarihi: 04.06.2013).
- Federal Inheritance Tax, http://www.money-zine.com/financialplanning/tax-shelter/federal-inheritance-tax/ (Erişim Tarihi: 24.10.2014).
- Fleenor Patrick(1994), A History and Overview of Estate Tax in The United States, Tax Foundation, Washington, January, 1994, p. 5,
- Financial Pages in Spain(2013), Spanish Inheritance Tax (ISD), http://www.financial-pages-in-spain.co.uk/home/spanish-inheritance-tax-isd,(Erişim Tarihi: 04.06.2013).
- Furtun, İdris Hakan (2009), “Almanya’da Veraset ve İntikal Vergisi Uygulaması ve Bu Alanda Yapılan Son Değişiklikler”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, C. 58, Sayı: 3.
- Garber Julie(2013), Understanding Death, Estate, and Inheritance Taxes, Wills & Estate Planning, http://wills.about.com/od/ understandingestatetaxes/ (Erişim Tarihi: 06.05.2013).
- Grabianowski Ed., Barrymore John(2013), How Inheritance Tax Works,Personel Finance, p. 4, http://money.howstuffworks.com/personal-finance/personal-income-taxes/inheritance-tax3.htm, (Erişim Tarihi: 06.05.2013).
- Gözler Kemal(2004), Anayasa Hukukuna Giriş, Bursa Ekin Kitabevi Yayınları, Bursa, s. 67, http://www.anayasa.gen.tr/uniter-bilesik.htm, (Erişim Tarihi: 27.06.2013).
- Hendrik Jan Frank, Jerome Synold (2013), German Inheritance Tax, May, p. 4, http://www.wf-frank.com/en/publications/detail/article/germaninheritance-tax-1452.html, (Erişim Tarihi: 28.05.2013).
- HM Reveneu & Customs(2013), Inheritance Tax Thresholds, http://www.hmrc.gov.uk/rates/iht-thresholds.htm>, (Erişim Tarihi: 16.05.2013).
- HM Reveneu & Customs(2013), Annual Exemption, , http://www.hmrc.gov.uk/inheritancetax/pass-money-property/exempt-gifts.htm#1, (Erişim Tarihi: 29.05.2013).
- Hürriyet Gazetesi(2012), “Gerard Depardieu Belçika’ya”, Ekonomi,Aralık, http://www.hurriyet.com.tr/ekonomi/22124834.asp, (Erişim Tarihi: 26.06.2013).
- Inheritance Tax Online(2009), Inheritance Tax Exemptions &Allowances, Rational Finance, Independent Financial Advisers, http:// www.inheritance-tax online.co.uk/Exemptions_inheritance_tax.htm,(Erişim Tarihi: 29.05.2013).
- Invest in Spain, Guide To Business In Spain Tax System (2012),
- Madrid, January, http://www.investinspain.org/guidetobusiness/en/3/CAP_3_2012_ingles.pdf, (Erişim Tarihi: 03.06.2012).
- Journel Step(2013), France, Wealth Structuring Analysıs For Trust and Estate Practitioners, http://www.stepjournal.org/jurisdictions/ jurisdictional_summaries_2012/(Erişim Tarihi: 31.05.2013
- Karyağdı Nazmi(2006), Amerika Birleşik Devletleri Gelir İdaresi’nde Vergi İncelemesi, T.C. Maliye Bakanlığı, Strateji Geliştirme Başkanlığı, Yayın No: 2006/371, Ümit Ofset Matbaacılık, Ankara.
- Legal Guide To French Succession Law and Inheritance Tax(2013), p.4, http://www.ashtonkcj.co.uk/uploads/1344345308_ LegalGuidetoFrenchSuccessionLawandIHT.pdf, (Erişim Tarihi:01.05.2013).
- Lewis Paul(2002), “Your Taxes and Savings 2002 – 2003”, Age Concern, England, 2002, p. 29.
- Lost İn France, The French Tax System at a Glance,
- Luckey John R.(2003), A History of Federal Estate, Gift, and Generation-Skipping Taxes, Report For Congress, Congressional Research Service,April, p. 6,
- Making A Will(2013), Planning For Inheritance Tax, http://www.makingawill.org.uk/text-planning-for-inheritance-tax-page-105. html#exemptions, (Erişim Tarihi: 29.05.2013).
- Office For Budget Responsibility, Economic and Fiscal Outlook,March, 2013, p. 102, http://cdn.budgetresponsibility.independent.gov. uk/March-2013-EFO-44734674673453.pdf>, (Erişim Tarihi: 19.05.2013).
- Öner, Erdoğan (2005), Amerika Birleşik Devletleri Federal Vergi İdaresi: IRS Kuruluşu, Görevleri ve Yeniden Yapılanması, TC Maliye Bakanlığı, Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı, Yayın No: 2005/366, Ankara.
- Öz Ersan, Akdemir Tekin(2002), “ABD Vergi Sistemi”, Vergi Sorunları Dergisi, Sayı: 168, Eylül, s. 15.
- Powell, Mark E.(2009) “The Generation – Skipping Transfer Tax: A Quick Guide”, Journal of Accountancy, October, p. 30.
- Public Finance General Dairectorate Tax Policiy Directorate (2011),
- The French Tax System, July, http://www.impots.gouv.fr.pdf, (Erişim Tarihi: 31.05.2013).
- Rosen, Harvey S., Public Finance (2001), Sixth Edition, Mc Graw – Hill Irwin, New Jersey, June.
- Schweizer Kobras(2010), German Inheritance Law and Taxes, Lawyers & Lotaries, August, p. 4,
- Siegwart Holger(2011), German Tax Law: Estate Tax, Gift Tax, and Inheritance Tax in Germany, Global Legal Resources, March, p. 1, http://www.hg.org/article.asp?id=21353, (Erişim Tarihi: 25.05.2013).
- Spanish Tax Specialist(2013), Inheritance Tax in Spain, http://www.spanish-taxes.co.uk/services/inheritance-tax-in-spain/, (Erişim Tarihi:04.06.2013).
- T.C. Maliye Bakanlığı, Bütçe ve Mali Kontrol Genel Müdürlüğü,(2012)
- Bütçe Kanunu ve Ekleri , http://www.bumko.gov.tr/TR,954/2012.html, (Erişim Tarihi: 23.06.2013).
- T.C. Gelir İdaresi Başkanlığı (2012), Vergilendirme (Taxation), Avrupa Birliği ve Dış İlişkiler Daire Başkanlığı Avrupa Birliği Müdürlüğü, Bülten, s. 6, http://www.gib.gov.tr/fileadmin/beyannamerehberi/taxation1.pdf,(Erişim Tarihi: 04.06.2013).
- The American Taxpayer Relief Act of 2012,
- Tuncer Selahattin (1963), “Yaşayan Servet Vergilerinden Örnekler”, Maliye Araştırma Merkezi Konferansları, Sayı: 9,
- Yurtsever, Hatice (2005), “İspanya Vergi Sistemi”, Vergi Sorunları Dergisi, Yıl: 28, Sayı: 198, Mart, 2005.
- What are Inheritance Taxes? https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/What-are-Inheritance-Taxes-/INF14800.html (ErişimTarihi: 24.10.2014).
- OECD, http://www.oecd-ilibrary.org
- http://wills.about.com/od/understandingestatetaxes, (Erişim Tarihi: 08.05.2013).
- ISSN: 2757-6396
- Başlangıç: 1955
- Yayıncı: İstanbul Üniversitesi