{"id":4980,"date":"2020-05-27T13:54:49","date_gmt":"2020-05-27T10:54:49","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/agir-vergi-yuku-ve-yeralti-ekonomisi\/"},"modified":"2023-09-10T22:47:39","modified_gmt":"2023-09-10T19:47:39","slug":"agir-vergi-yuku-ve-yeralti-ekonomisi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4980","title":{"rendered":"A\u011f\u0131r Vergi Y\u00fck\u00fc ve Yeralt\u0131 Ekonomisi"},"content":{"rendered":"\t\t
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Prof. Dr. Co\u015fkun Can Aktan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1978<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tcanaktan.org<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
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A\u011eIR VERG\u0130 Y\u00dcK\u00dc ve YERALTI EKONOM\u0130S\u0130<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u00a0<\/p>

\u201cVergi konular\u0131 \u00fczerine d\u00fc\u015f\u00fck oranl\u0131 vergiler konuldu\u011funda, bu vatanda\u015flar\u0131n \u00e7al\u0131\u015fma arzular\u0131n\u0131 geli\u015ftirir. D\u00fc\u015f\u00fck oranl\u0131 vergiler sonucunda te\u015febb\u00fcsler b\u00fcy\u00fcr ve geli\u015fir. Te\u015febb\u00fcslerin b\u00fcy\u00fcmesi ile birlikte, y\u00fck\u00fcml\u00fclere tarh edilen vergi matrah\u0131 geni\u015fler. Netice olarak , d\u00fc\u015f\u00fck oranl\u0131 vergilerle vergi gelirleri artm\u0131\u015f olur<\/em>.\u201d<\/p>

\u0130bn Haldun<\/p>

(1332-1406)<\/p>

Bireylerin piyasa ekonomisinde vergilenmeyen veya eksik olarak vergilendirilen iktisadi faaliyetleri \u201cyeralt\u0131 ekonomisi\u201d olarak adland\u0131r\u0131l\u0131yor. Ticari, s\u0131nai, zirai vs. faaliyetlerde bulunan kimselerin normal olarak vergi dairesine kay\u0131tl\u0131 olmalar\u0131, defter ve belgelerine g\u00f6re vergilerini \u00f6demeleri gerekir. Sadece gelir elde eden ger\u00e7ek ve t\u00fczel ki\u015filerin de\u011fil, di\u011fer servet sahiplerinin ve harcama yapan kimselerin de vergilerini do\u011fru olarak beyan etmeleri \u00f6nemlidir. \u00dclkemizde gelir, servet ve harcama \u00fczerinden al\u0131nan vergilerde, verginin konusunu olu\u015fturan\u00a0 faaliyetlerin, i\u015flemlerin ve sahip olunan servetin bir k\u0131sm\u0131n\u0131n veya tamam\u0131n\u0131n vergi dairesine bildirilmedi\u011fini biliyoruz. Vergi kayb\u0131,\u00a0 yeralt\u0131 ekonomisinde vergilendirilemeyen veya eksik olarak vergilendirilen faaliyet ve i\u015flemler sonucunda ortaya \u00e7\u0131kar.\u00a0 Bu vergi kayb\u0131n\u0131n fazlal\u0131\u011f\u0131 oran\u0131nda\u00a0 yeralt\u0131 ekonomisi geni\u015fler ve sonu\u00e7ta devletin gelirleri azal\u0131r.\u00a0<\/p>

Peki yeralt\u0131 ekonomisi ni\u00e7in ortaya \u00e7\u0131kar? Bunun bir de\u011fil bir \u00e7ok nedenleri var.\u00a0 Vergi nihayetinde bireylerin gelir ve servetinde bir azalma neticesi do\u011furdu\u011fundan bireyler vergi \u00f6demekten o kadar ho\u015flanmazlar. E\u011fer vergi denetimleri etkin de\u011filse, vergi ka\u00e7\u0131rmak kolay ve cezas\u0131 a\u011f\u0131r de\u011filse baz\u0131 bireyler vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na y\u00f6nelebilirler.\u00a0 Yine al\u0131\u015f ve sat\u0131\u015flar\u0131n, defter ve belgelere intikali baz\u0131 i\u015flemlerde ya da faaliyetlerde kolayca gizlenebilir ya da eksik olarak kaydedilebilir. \u00d6zellikle, hizmet sekt\u00f6r\u00fcnde t\u00fcm faaliyetlerin ve i\u015flemlerin hesaplara kaydedilmemesi m\u00fcmk\u00fcnd\u00fcr. Denetimler ancak \u00e7ok yo\u011fun ve etkin oldu\u011fu takdirde bu sekt\u00f6rdeki vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 azalt\u0131labilir.\u00a0<\/p>

Enflasyon da yeralt\u0131 ekonomisinin geni\u015flemesine neden olabilir. S\u00fcrekli fiyat art\u0131\u015flar\u0131, i\u015fletmeleri zor durumda b\u0131rak\u0131r ve bunun neticesinde baz\u0131 i\u015fletme sahipleri vergilerini eksik beyan edilen matrahlar \u00fczerinden \u00f6deme e\u011filiminde olabilirler.\u00a0<\/p>

Yeralt\u0131 ekonomisinin ortaya \u00e7\u0131k\u0131\u015f nedenleri aras\u0131nda ba\u015fka fakt\u00f6rler de say\u0131labilir. Ancak, ben yeralt\u0131 ekonomisinin ya da kay\u0131t d\u0131\u015f\u0131 ekonominin as\u0131l nedeninin a\u011f\u0131r vergi y\u00fck\u00fc oldu\u011funa inan\u0131yorum. Bireyleri vergi ka\u00e7\u0131rmaya sevk eden en \u00f6nemli fakt\u00f6r\u00fcn a\u011f\u0131r vergi y\u00fck\u00fc oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyorum.<\/p>

Bug\u00fcn \u00fclkemizde bireylerin a\u011f\u0131r vergi y\u00fck\u00fc alt\u0131nda ezildi\u011fine ve ister istemez baz\u0131 kimselerin faaliyetlerini vergi dairesine bildirmediklerine\u00a0 ya da vergi dairesine kay\u0131tl\u0131 olanlar\u0131n eksik vergi beyan\u0131nda bulunduklar\u0131na inan\u0131yorum.\u00a0<\/p>

Yeralt\u0131 ekonomisi nas\u0131l ortadan kald\u0131r\u0131labilir? San\u0131yorum, bu sorunun cevab\u0131 \u00e7ok \u00f6nem ta\u015f\u0131yor. Ben bu konuda \u201ctan\u0131dan tedaviye\u201d kendi \u00f6nerilerimi s\u0131ralamak istiyorum:<\/p>

  • Yeralt\u0131 ekonomisinin temel nedeni bana g\u00f6re a\u011f\u0131r vergilerdir. Bu konuda yap\u0131lmas\u0131 gereken vergi oranlar\u0131n\u0131n indirilmesi ve vergi y\u00fck\u00fcn\u00fcn adil da\u011f\u0131l\u0131m\u0131n\u0131n sa\u011flanmas\u0131d\u0131r.\u00a0\u00a0<\/li>
  • Vergilemede basitlik ilkesi \u00e7ok b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. Vergilerin basit olmas\u0131, hem vergi idaresinin hem de vergi m\u00fckelleflerinin i\u015fini kolayla\u015ft\u0131r\u0131r. Vergiler basit olarak d\u00fczenlenirse\u00a0 milli gelire reel anlamda hi\u00e7 bir katk\u0131s\u0131 olmayan mali m\u00fc\u015favir, muhasebeci, hukuk\u00e7u gibi kesimlerin say\u0131s\u0131 azal\u0131r ve bu kimseler ekonomide daha \u00fcretken faaliyetlerde bulunurlar.\u00a0<\/li>
  • Vergiler sadece gelir, servet ve harcama \u00fczerinden d\u00fcz oranl\u0131 olarak tarh ve tahsil edilmelidir.\u00a0<\/li>
  • D\u00fc\u015f\u00fck oranl\u0131 vergiler\u00a0 ekonomik b\u00fcy\u00fcmeyi ve dolay\u0131s\u0131yla ekonomik refah\u0131 art\u0131r\u0131r. Netice olarak vergi gelirleri de artar. Daha fazla vergi tahsil etmenin yolu\u00a0 vergileri art\u0131rmak de\u011fil, vergi oranlar\u0131n\u0131 indirmektir.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Prof. Dr. Co\u015fkun Can Aktan Ankara Maliye Okulu – 1978 canaktan.org A\u011eIR VERG\u0130 Y\u00dcK\u00dc ve YERALTI EKONOM\u0130S\u0130 \u00a0 \u201cVergi konular\u0131 \u00fczerine d\u00fc\u015f\u00fck oranl\u0131 vergiler konuldu\u011funda, bu vatanda\u015flar\u0131n \u00e7al\u0131\u015fma arzular\u0131n\u0131 geli\u015ftirir. D\u00fc\u015f\u00fck oranl\u0131 vergiler sonucunda te\u015febb\u00fcsler b\u00fcy\u00fcr ve geli\u015fir. Te\u015febb\u00fcslerin b\u00fcy\u00fcmesi ile birlikte, y\u00fck\u00fcml\u00fclere tarh edilen vergi matrah\u0131 geni\u015fler. Netice olarak , d\u00fc\u015f\u00fck oranl\u0131 vergilerle vergi […]<\/p>\n","protected":false},"author":1,"featured_media":4979,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[74,93],"tags":[],"class_list":["post-4980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-community","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4980"}],"version-history":[{"count":13,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4980\/revisions"}],"predecessor-version":[{"id":6925,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4980\/revisions\/6925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4979"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}