Sosyal Koruma Sistemi Aracı Olarak "Monotax" ve İktisadi Kalkınma

Sosyal koruma programları; ülkelerin yoksulluk ve eşitsizlikle mücadelesinde, hedeflenen iktisadi kalkınma düzeyine ulaşmada kullandıkları önemli araçlar arasında yer almaktadır. Sosyal korumanın kapsamı ve finansmanı, sosyal koruma sisteminin sürdürülebilirliği üzerinde etkili olmaktadır. Sosyal koruma sistemlerinin kapsamının genişletilebilmesi noktasında başvurulan inovatif yöntemler arasında "Monotax (Monotributo)" tek vergi uygulaması ile karşılaşılmaktadır. Latin Amerika bölgesinde örneklerine rastlanan "Monotax" rejimi, kendi işinin sahibi olan düşük gelirli hanehalkları ve küçük ölçekli işletmelere yönelik olarak uygulanan tek bir vergiyi ifade etmektedir. Latin Amerika ülkelerinde Monotax gibi basitleştirilmiş tek vergi sistemlerinin uygulanmasının arka planında, işgücü piyasalarındaki yüksek enformel yapı ve küçük ve orta ölçekli işletmelerin yaygınlığı yer almaktadır. Enformel yapının ortaya çıkmasında değişen kalkınma stratejileri, vergi yükü ve ücret düzeyi gibi faktörler belirleyici olmaktadır. Bölgede önemli birer istihdam kaynağı olarak varlık sürdüren küçük ve orta ölçekli işletmelerin verimlilik düzeyinin düşük olması, devletin vergi gelirini azaltmaktadır. Bu nedenle, bölgenin koşullarına özgü olarak formelleştirmeyi ve sosyal güvenlik kapsamına dahil olanları arttırabilmek adına Monotax gibi basit tek vergi sistemlerinin uygulanması tercih edilmektedir. Bölge içerisindeki ülke örneklerinin uygulama biçimlerinde farklılıklar görülse de; bunun arka planında ülkelerde geçerli olan sosyal politika uygulamaları, bunların nasıl finanse edildiği ve vergi politikalarının yapısının etkili olduğu unutulmamalıdır. "Monotax" rejiminden beklenen fayda genellikle ekonomik büyümenin sağlanması, gelir dağılımının düzeltilmesi ve yoksullukla mücadelede başarı kazanmaktır. Sosyal koruma sistemleri evrensellik ve gelirin yeniden dağılımı amacıyla uygulanıyorsa; "Monotax" rejiminin bu amacın daha sağlam bir şekilde gerçekleştirilmesine katkı sağlayıp-sağlamadığı konusu önemlidir. Çalışmada, genel olarak Latin Amerika bölgesi ile birlikte Brezilya ve Uruguay üzerinden basitleştirilmiş tek vergi sisteminin uygulanma şekilleri incelenecektir.

Monotax As A Social Protection Implementation And Economic Development

Social protection schemes are the influential tools to reach the planned economic development level and to alleviate poverty and inequality. The coverage and financing method of social protection schemes affect the sustainability of the system. As a way of increasing the coverage of social protection schemes, Monotax (Monotributo)-simplified single-tax- is implemented as an innovative method. Monotax regime is commonly implemented in Latin American countries as a single tax for low-income households and small enterprises. The rationale behind implementing the Monotax system is the combination of factors such as high informality of labor markets and the majority of small and medium enterprises. The reason for informality can be found in the changing development strategies, tax burden, and wage level of the region. In addition to that, the low productivity level of small and medium enterprises as a firm source of employment decreases the tax revenue of the state. Although case studies differ for each country, the main reason for these differences can be found as social policy implementations, financing method and cost, and the structure of tax policies. The expected benefits of the Monotax regime are to increase economic growth, to decrease income inequality and to alleviate poverty. If the social protection schemes are carried out by the principles of universality and redistribution of income, the contribution of the Monotax regime should also be taken into account. The way how simplified tax regimes are implemented in the Latin American region as a whole and the country cases of Brazil and Uruguay are given in this research.

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