Vergilemenin operasyonel maliyetleri: Kavramsal bir değerlendirme

Vergileme faaliyeti mükellefler üzerinde oldukça ağır yükler meydana getirmektedir. Oluşan bu yükleri üç farklı grupta toplamak mümkündür. Vergileme sonucu oluşan ilk yük, bizzat uygulanan verginin kendisinden kaynaklanmaktadır. İkincisi, etkinlik maliyeti olarak adlandırılır ve vergileme faaliyetinin piyasada meydana getirdiği çarpıklıkları ifade eder. Sonuncusu ise, operasyonel maliyetler olarak ifade edilir ve vergi sisteminin uygulanmasından dolayı ortaya çıkan idari maliyetler ile uyum maliyetlerinden meydana gelir. Literatür incelendiğinde yukarıda ifade edilen ilk iki maliyet unsuru ile ilgili çok sayıda çalışmanın olduğu fakat vergi sisteminin meydana getirdiği operasyonel maliyetler ile ilgili çalışmaların oldukça sınırlı düzeyde kaldığı görülmektedir. Bu çalışma, vergileme faaliyeti sonucu meydana gelen operasyonel maliyetlerle ilgili olup, bu maliyet türünü kavramsal, teorik ve tarihi perspektiflerden incelemektedir.

Operating costs of taxation: A conceptual evaluation

Taxation imposes a heavy burden on taxpayers. That burden consists of three elements. In the first place there are the taxes themselves. Secondly, there are the efficiency costs involving tax-induced market distortions. And finally there are the operating costs of the tax system: the costs to the government of administering and collecting the taxes, and the costs expended by taxpayers in complying with their tax obligations. The first two of these costs are well recognized in the economic literature, and have been the subject of extensive debate and research over the years. But, until relatively recent times, there has been far less written about the operating costs of taxation systems. This study focuses on the conceptual, theoretical and historical issues of operating costs of taxation.

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