İşletmelerin vergilendirilmesinde alternatif bir yaklaşım:Brüt hasıla ergisi (GRT) ve ABD eyaletlerindeki uygulaması

Amerika Birleşik Devletleri'nde ilk olarak Büyük Buhran döneminde acil gelir ihtiyacını karşılamak için uygulamaya konulan GRT'ler, günümüzde benzer gerekçelerle yeniden ilgi görmeye başlamıştır. Genellikle perakende satış vergisi ile karıştırılan GRT'nin temel özelliği sadece tüketicilere yapılan nihai satışları değil, işletmeden işletmeye ara inal, ham madde ve malzeme satışları dahil, bütün işlemleri vergilendirrnesidir. Bir kısım görüş GRT'yi yirminci yüz yılın ikinci yarısının en önemli gelir kaynaklarından biri olarak görürken, tam tersine ağırlıklı görüş (özellikle de işletme örgütleri) bu verginin kaldırılması gerektiği, ciddi ekonomik zararlar doğuracağı yönündedir. Bu çalışmanın amacı Amerikan eyaletleri ile sınırlı olarak GRT'nin olumlu ve olumsuz yönlerini ortaya koymak ve Türkiye açısından yeni bir tartışma başlatmaktır.

The gross receipts tax: An alternative approach to business taxation and evaluating its applications in US states

With the beginning of the Great Depression in 1929, US states sustained extraordinary change and policy makers shortly turned to gross receipts taxes as emergency revenue sources. After several decades of stagnation, gross receipts taxes are again rising in popularity because of the similar reasons. The main characteristic of GRT, sometimes wrongly also named as retail sale tax, is to tax not only sales towards customers but intermediate and raw material sales. Some of economists think that GRT is one important income source of twenty century while the others (especially corporate sector) support the elimination of GRT, because of its pyramiding effects. Therefore the purpose of the study is to examine the advantages and disadvantages of GRT to US states and cause a discussion for Turkey.

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