\u201cOECD \u00dclkelerinde \u0130\u015fg\u00fcc\u00fcn\u00fcn Vergilendirilmesi ve Faydalar\u0131n\u0131n Endekslenmesi Raporu\u201dnun 2023 y\u0131l\u0131 edisyonu yay\u0131mland\u0131. Rapor OECD taraf\u0131ndan y\u0131ll\u0131k olarak yay\u0131mlanmaktad\u0131r. Bu y\u0131ll\u0131k yay\u0131n, OECD \u00fclkelerinde \u00fccretler \u00fczerinden \u00f6denen vergilere ait ayr\u0131nt\u0131lar\u0131 ortaya koymay\u0131 ama\u00e7lar.
\nVergi takozu ve mali s\u00fcr\u00fcklenme raporu anlamak i\u00e7in bilgi sahibi olunmas\u0131 gereken iki temel kavram olarak \u00f6ne \u00e7\u0131k\u0131yor.
\nVergi takozu; bir i\u015f\u00e7inin i\u015fverene toplam maliyeti ile i\u015f\u00e7inin eline ge\u00e7en net \u00fccret aras\u0131ndaki fark\u0131 ifade eden bir kavramd\u0131r. \u0130\u015f\u00e7inin br\u00fct \u00fccretinden yap\u0131lan yasal kesintiler ve i\u015fveren taraf\u0131ndan yap\u0131lan zorunlu \u00f6demelerdeki de\u011fi\u015fim vergi takozunu etkilemektedir.
\nMali s\u00fcr\u00fcklenme (\u0130ngilizce; Fiscal drag), bir \u00fclkede y\u00fcr\u00fcrl\u00fckte olan artan oranl\u0131 gelir vergisinin enflasyon d\u00f6nemlerinde bireylerin nominal gelirlerinin artmas\u0131 ile birlikte, daha y\u00fcksek ortalama vergi oranlar\u0131n\u0131n uygulanmas\u0131na yol a\u00e7mas\u0131 ve dolay\u0131s\u0131yla o ekonomide daha y\u00fcksek bir vergi pay\u0131n\u0131n ortaya \u00e7\u0131kmas\u0131d\u0131r. Mali s\u00fcr\u00fcklenme sonucu, enflasyon, gelir vergisi has\u0131lat\u0131n\u0131 art\u0131r\u0131rken, ayn\u0131 zamanda milli gelire oranla toplam vergi y\u00fck\u00fcn\u00fc de art\u0131r\u0131r.
\nOrtalama \u00fccret, 2021 ile 2022 y\u0131llar\u0131 aras\u0131nda t\u00fcm OECD \u00fclkelerinde nominal olarak artarken, 38 \u00fclkenin 35’inde reel olarak azalm\u0131\u015f. Bu alanda da yine reel olarak \u00fccretlerin en \u00e7ok d\u00fc\u015ft\u00fc\u011f\u00fc \u00fclkelerden biri (%-8,8) T\u00fcrkiye olmu\u015ftur.
\nRaporda, ortalama \u00fccret alan bekar i\u015f\u00e7i i\u00e7in vergi takozunun OECD \u00fclkeleri aras\u0131nda en y\u00fcksek oranda azald\u0131\u011f\u0131 \u00fclkenin (-2,66) ile T\u00fcrkiye oldu\u011fu belirtilmi\u015f. T\u00fcrkiye’de ki bu d\u00fc\u015f\u00fc\u015fe Asgari \u00dccrete vergi muafiyetinin getirilmesinin neden oldu\u011fu da ayr\u0131ca belirtilmi\u015f.
\nSonu\u00e7lar, vergi sistemi parametrelerinin enflasyona tam olarak uyarlanmamas\u0131 nedeniyle vergi y\u00fcklerinin artmas\u0131 olgusu olan mali s\u00fcr\u00fcklenmeyi hafifletmeye y\u00f6nelik politikalar\u0131n \u00f6nemini g\u00f6stermektedir.
\nRaporun tamam\u0131na g\u00f6z atmak isteyenler i\u00e7in rapor linki;
\nhttps:\/\/www.oecd-ilibrary.org\/sites\/8c99fa4d-en\/index.html?itemId=\/content\/publication\/8c99fa4d-en<\/p>","protected":false},"excerpt":{"rendered":"
\u201cOECD \u00dclkelerinde \u0130\u015fg\u00fcc\u00fcn\u00fcn Vergilendirilmesi ve Faydalar\u0131n\u0131n Endekslenmesi Raporu\u201dnun 2023 y\u0131l\u0131 edisyonu yay\u0131mland\u0131. Rapor OECD taraf\u0131ndan y\u0131ll\u0131k olarak yay\u0131mlanmaktad\u0131r. Bu y\u0131ll\u0131k yay\u0131n, OECD \u00fclkelerinde \u00fccretler \u00fczerinden \u00f6denen vergilere ait ayr\u0131nt\u0131lar\u0131 ortaya koymay\u0131 ama\u00e7lar. Vergi takozu ve mali s\u00fcr\u00fcklenme raporu anlamak i\u00e7in bilgi sahibi olunmas\u0131 gereken iki temel kavram olarak \u00f6ne \u00e7\u0131k\u0131yor. Vergi takozu; bir i\u015f\u00e7inin i\u015fverene […]<\/p>\n","protected":false},"author":2,"featured_media":1070,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[],"class_list":["post-1069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1069"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1070"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}