Review
Year 2019,
Volume: 10 Issue: 1, 84 - 96, 25.03.2019
Abstract
References
- Arıkboğa, A. (2001), “Tobin Vergisi Önerisi”, İstanbul Üni. İktisat Fak. Maliye Güncesi, Sayı: 7, s. 37-45.Bird, R. M. (2015), “Global Taxes and International Taxation: Mirage and Reality”, ICTD Working Paper 28: Summary.Brondolo, J. D. (2011), “Taxing Financial Transactions: An Assessment of Administrative Feasability”, IMF Working Paper, 11/185, Washington DC: IMF.Bruvoll, A. (1998), “Taxing virgin materials: an approach to waste problems”, Resources, Conservation & Recycling, Vol. 22/1-2. s. 15-29, 1998.Brzoska, M. (2001), “Taxation of the arms trade: An overview of the issues”, Kyklos, 57, 2004, s. 149-172.Brzoska, M. (2017), “Core Issues of an Arms Trade Tax”, Participant Reflection, Stockholm Forum on Peace and Development 2017, Stockholm: SIPRI. Reprint of BA-03656-2017.Eser, L. Y. ve Birinci, N. (2013), “Global Vergi Önerileri ve Uygulanabilirlikleri”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 27, Sayı: 1, 2013, s.177-195.Eskeland, G. S. ve Lindstad H. (2015), “Environmental taxation in the transport sector”, GGKP Third annual conference, Venice, Italy, January 29-30, 2015.UNDP (1999), “New technologies and the global race for knowledge”, (UN, Human Development Report 1999 içinde), New York: Oxford University Press, s.57-72.United States Environmental Protection Agency (EPA), “Global Greenhouse Gas Emissions Data”, https://www.epa.gov/ghgemissions/global-greenhouse-gas-emissions-data, (08.12.2017).IMF (2010), “A Fair and Substantial Contribution by the Financial Sector”, https://www.imf.org/external/np/g20/pdf/062710b.pdf, (27.11.17).Güler B., Keleş E. ve Uçar Ö. (2012), “Finansal İşlem Vergileri ve Avrupa Birliği Uygulaması”, https://goo.gl/PVvz1y, (08.12.17). Kantarcı Ö., Özalp M., Sezginsoy C., Özaşkınlı O. ve Cavlak C. (2017), “Dijitalleşen Dünyada Ekonominin İtici Gücü: E-Ticaret”, TÜSİAD, Nisan 2017 Yayın No: TÜSİAD-T/2017, 04-587.Kargı, N. ve Karayılmazlar, E. (2009), “Küreselleşmenin Vergi Politikaları Üzerindeki Etkinsizlik Etkisi”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Y.2009, C.14, S.3, s.21-37.Kaul, I. (2015), “Global Public Goods”, https://goo.gl/jLBz1n, (02.12.17).Keen, M., Parry, I. ve Strand, J. (2013) ‘Planes, Ships and Taxes’, Economic Policy, 28 (76): 703-749.Landau J.-P. (2005), “Reality or Pipedream?”, Public Policy Research, 12 (2), s. 72–78.Marron, D., Toder, E. ve Austin, L. (2015), “Taxing Carbon: What, Why, and How”, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2625084, (25.11.17).McKinsey Global Institute (2017), “The New Dynamics of Financial Globalization”, https://assets.mckinsey.com/~/media/37B28221577844A4A28B2807CC1C6B31.ashx, (08.12.2017).McMahon, F. (2001), “A Global Tax: Unworkable, Unnecessary and Dangerous”, Vencouver: The Fraser Institute.Paul, J.A. ve Walberg, K. (2002), “Global Taxes for Global Priorities”, Global Policy Forum, The World Economy, Ecology and Development Association (WEED) and The Heinrich Böll Foundation, March.Saruç, N.T. (2009), “Global Çevre Vergilerinin Kalkınma Amaçlı Uygulanabilirliği” 5.Bölüm, A. Eker ve H.A. Şimşek, Küreselleşme ve Kamu Maliyesinde Yaşanan Dönüşüm, Strateji Geliştirme Başkanlığı, Yayın No:392, Ankara, s.110-124.Securitize Market (2017), “Informatıon Brochure”, https://securitizemarket.com/wp-content/uploads/2017/10/SM-Brochure-English-1.pdf, (09.12.17).SIPRI (2017), SIPRI Yearbook 2017, https://www.sipri.org/sites/default/files/2017-09/yb17-summary-eng.pdf, (11.12.17).Spahn, P. B. (1996), “The Tobin Tax and Exchange Rate Stability”, Finance and Development, Vol. 33, No: 2, s. 24-27, (June 1996).Uemura, T. (2007), “Exploring Potential of Global Tax: As a Cutting Edge-Measure for Democratizing Global Governance”, International Journal of Public Affairs, Vol.3, s.112 129.Wahl, P. (2006), “From Concept to Reality On the Present State of the Debate on International Taxes”, FES Briefing Paper, June.World Bank (2017), https://goo.gl/cdV1mH, (04.12.17).WTO (2017), “World Trade Statistical Review 2017”, https://www.wto.org/english/res_e/statis_e/wts2017_e/wts2017_e.pdf, (10.12.17).
Year 2019,
Volume: 10 Issue: 1, 84 - 96, 25.03.2019
Abstract
Küresel
düzeyde yaşanan, finansal istikrarsızlık, çevre kirliliği, küresel ısınma ve
yoksulluk gibi sorunların çözümü için gündeme gelen konulardan biri de küresel
düzeyde vergileme fikridir. Küresel düzeyde önerilen vergilerin, önemli bir
finansman kaynağı olmaları yanında, iyi bir de politika aracı olma işlevi
taşıyacağı düşünülmektedir. Bu çalışma küresel ölçekte uygulanması önerilen
vergilerin, mali ve sosyal yönden değerlendirilmesini amaçlamaktadır.
Çalışmanın sonuçları; söz konusu vergilemenin mali ve sosyal yönden önemli
işlevler taşıyabileceği ancak vergilemeden beklenilen başarının her şeyden önce
küresel işbirliğine bağlı olduğuna işaret etmektedir.
Keywords
References
- Arıkboğa, A. (2001), “Tobin Vergisi Önerisi”, İstanbul Üni. İktisat Fak. Maliye Güncesi, Sayı: 7, s. 37-45.Bird, R. M. (2015), “Global Taxes and International Taxation: Mirage and Reality”, ICTD Working Paper 28: Summary.Brondolo, J. D. (2011), “Taxing Financial Transactions: An Assessment of Administrative Feasability”, IMF Working Paper, 11/185, Washington DC: IMF.Bruvoll, A. (1998), “Taxing virgin materials: an approach to waste problems”, Resources, Conservation & Recycling, Vol. 22/1-2. s. 15-29, 1998.Brzoska, M. (2001), “Taxation of the arms trade: An overview of the issues”, Kyklos, 57, 2004, s. 149-172.Brzoska, M. (2017), “Core Issues of an Arms Trade Tax”, Participant Reflection, Stockholm Forum on Peace and Development 2017, Stockholm: SIPRI. Reprint of BA-03656-2017.Eser, L. Y. ve Birinci, N. (2013), “Global Vergi Önerileri ve Uygulanabilirlikleri”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 27, Sayı: 1, 2013, s.177-195.Eskeland, G. S. ve Lindstad H. (2015), “Environmental taxation in the transport sector”, GGKP Third annual conference, Venice, Italy, January 29-30, 2015.UNDP (1999), “New technologies and the global race for knowledge”, (UN, Human Development Report 1999 içinde), New York: Oxford University Press, s.57-72.United States Environmental Protection Agency (EPA), “Global Greenhouse Gas Emissions Data”, https://www.epa.gov/ghgemissions/global-greenhouse-gas-emissions-data, (08.12.2017).IMF (2010), “A Fair and Substantial Contribution by the Financial Sector”, https://www.imf.org/external/np/g20/pdf/062710b.pdf, (27.11.17).Güler B., Keleş E. ve Uçar Ö. (2012), “Finansal İşlem Vergileri ve Avrupa Birliği Uygulaması”, https://goo.gl/PVvz1y, (08.12.17). Kantarcı Ö., Özalp M., Sezginsoy C., Özaşkınlı O. ve Cavlak C. (2017), “Dijitalleşen Dünyada Ekonominin İtici Gücü: E-Ticaret”, TÜSİAD, Nisan 2017 Yayın No: TÜSİAD-T/2017, 04-587.Kargı, N. ve Karayılmazlar, E. (2009), “Küreselleşmenin Vergi Politikaları Üzerindeki Etkinsizlik Etkisi”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Y.2009, C.14, S.3, s.21-37.Kaul, I. (2015), “Global Public Goods”, https://goo.gl/jLBz1n, (02.12.17).Keen, M., Parry, I. ve Strand, J. (2013) ‘Planes, Ships and Taxes’, Economic Policy, 28 (76): 703-749.Landau J.-P. (2005), “Reality or Pipedream?”, Public Policy Research, 12 (2), s. 72–78.Marron, D., Toder, E. ve Austin, L. (2015), “Taxing Carbon: What, Why, and How”, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2625084, (25.11.17).McKinsey Global Institute (2017), “The New Dynamics of Financial Globalization”, https://assets.mckinsey.com/~/media/37B28221577844A4A28B2807CC1C6B31.ashx, (08.12.2017).McMahon, F. (2001), “A Global Tax: Unworkable, Unnecessary and Dangerous”, Vencouver: The Fraser Institute.Paul, J.A. ve Walberg, K. (2002), “Global Taxes for Global Priorities”, Global Policy Forum, The World Economy, Ecology and Development Association (WEED) and The Heinrich Böll Foundation, March.Saruç, N.T. (2009), “Global Çevre Vergilerinin Kalkınma Amaçlı Uygulanabilirliği” 5.Bölüm, A. Eker ve H.A. Şimşek, Küreselleşme ve Kamu Maliyesinde Yaşanan Dönüşüm, Strateji Geliştirme Başkanlığı, Yayın No:392, Ankara, s.110-124.Securitize Market (2017), “Informatıon Brochure”, https://securitizemarket.com/wp-content/uploads/2017/10/SM-Brochure-English-1.pdf, (09.12.17).SIPRI (2017), SIPRI Yearbook 2017, https://www.sipri.org/sites/default/files/2017-09/yb17-summary-eng.pdf, (11.12.17).Spahn, P. B. (1996), “The Tobin Tax and Exchange Rate Stability”, Finance and Development, Vol. 33, No: 2, s. 24-27, (June 1996).Uemura, T. (2007), “Exploring Potential of Global Tax: As a Cutting Edge-Measure for Democratizing Global Governance”, International Journal of Public Affairs, Vol.3, s.112 129.Wahl, P. (2006), “From Concept to Reality On the Present State of the Debate on International Taxes”, FES Briefing Paper, June.World Bank (2017), https://goo.gl/cdV1mH, (04.12.17).WTO (2017), “World Trade Statistical Review 2017”, https://www.wto.org/english/res_e/statis_e/wts2017_e/wts2017_e.pdf, (10.12.17).
There are 1 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | March 25, 2019 |
| Submission Date | July 31, 2018 |
| Published in Issue | Year 2019 Volume: 10 Issue: 1 |
