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Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri

Year 2012, Issue: 58, 51 - 94, 13.12.2015

Hatice Yurtsever , Havva Şafak

Abstract

Veraset ve intikal vergisi, servet vergileri içinde yer alan ve servet transferi üzerinden alınan bir vergidir. Ülkemizde, toplam vergi gelirleri içinde çok düşük bir paya sahip olan veraset ve intikal vergisi, toplumsal işleve sahip bir vergidir. Bu özelliği nedeniyle, verginin mali işlevi daha geri planda kalmaktadır.
Mali güç ilkesi gereğince veraset ve intikal vergisi, alınması gerekli bir vergidir. Çünkü mali gücün göstergeleri arasında gelir ve harcamanın yanında servet de yer almaktadır. Bu ilkenin varlığı, Anayasa’ nın 2. maddesinde yer alan “sosyal devlet” kavramının yanı sıra, 73. maddede yer alan “ödeme gücüne göre vergilendirme” tabirinde de kendini göstermektedir.
Çalışmada, Türk vergi mevzuatında veraset ve intikal vergisi incelenerek çeşitli ülkeler ile kıyaslama yapılacaktır. Bu kıyaslama ile, yaşanan
sorunların daha iyi anlaşılması amaçlanmaktadır.

Keywords

Türk Vergi Sistemi Dolaysız Vergiler Servet Vergileri Veraset ve İntikal Vergisi

References

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  • Bursa SMMMO, Değişmeyen Yapısal Sorunlar Işığında 2012 Yılı Merkezi Yönetim Bütçesine Bakış, s. 3, http://www.bursa-smmmo.org.tr/yazarlar/makaleler/138OCE.pdf, (Erişim Tarihi: 23.06.2013).
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  • Chaux Jean-Pierre , Mélissan Jauber(2012), Tax Law New Rules On Taxation Of Foreign Trusts In France, Soulier, May, p. 3, http://www.theworldlawgroup.com/files/file/docs/Soulier_Tax_Law_May_2012.pdf, (Erişim Tarihi: 01.06.2013).
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  • Gözler Kemal(2004), Anayasa Hukukuna Giriş, Bursa Ekin Kitabevi Yayınları, Bursa, s. 67, http://www.anayasa.gen.tr/uniter-bilesik.htm, (Erişim Tarihi: 27.06.2013).
  • Hendrik Jan Frank, Jerome Synold (2013), German Inheritance Tax, May, p. 4, http://www.wf-frank.com/en/publications/detail/article/germaninheritance-tax-1452.html, (Erişim Tarihi: 28.05.2013).
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  • HM Reveneu & Customs(2013), Annual Exemption, , http://www.hmrc.gov.uk/inheritancetax/pass-money-property/exempt-gifts.htm#1, (Erişim Tarihi: 29.05.2013).
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  • Legal Guide To French Succession Law and Inheritance Tax(2013), p.4, http://www.ashtonkcj.co.uk/uploads/1344345308_ LegalGuidetoFrenchSuccessionLawandIHT.pdf, (Erişim Tarihi:01.05.2013).
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  • Luckey John R.(2003), A History of Federal Estate, Gift, and Generation-Skipping Taxes, Report For Congress, Congressional Research Service,April, p. 6, <http://www.naepc.org/journal/issue01f.pdf>, (Erişim Tarihi:23.04.2013).
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Year 2012, Issue: 58, 51 - 94, 13.12.2015

Hatice Yurtsever , Havva Şafak

Abstract

Inheritance and transfer tax that involves in property taxes and takes over wealth transfer is a tax. Inheritance and transfer tax that has very
a low ration in the total tax reveneus in Turkey, is a tax that has social function. Because of this feature, tax’ s fiscal function is background.
As required principal of financial power, ınheritance and transfer tax that must take a tax. Because demonstrations of financial power are
income, expense and wealth. Existence of this principal reveals itself in “social state” concept that is ranked at the 2nd item of the  constitution. In addition this principle reveals itself in “according to taxation of ability to pay” concept that is ranked at the 73rd item of the constitution.
In this study, the Turkish tax legislation and inheritance tax will be examined and comparisons with various countries. With this comparison, is intended to provide a better understanding of the problems.

Keywords

Turkish Tax System Direct Taxes Property Taxes Inheritance and Gift Tax

References

  • Aren, Sadun (1952), Veraset Vergisi Üzerinde Bir Deneme, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Yayınları, Sayı. 24 – 6, Güney Matbaacılık ve Gazetecilik T. A. O., Ankara.
  • Aydın Selda (2006), “Veraset ve İntikal Vergisinde ABD ile Ülkemiz Vergi Uygulamalarının Karşılaştırılması”, Vergi Sorunları Dergisi, Sayı: 219, Aralık, s. 53.
  • Aydın Selda (2009), “Bazı Avrupa Birliği Üyesi Ülkelerde Veraset ve İntikal Vergisi Uygulaması”, Vergi Sorunları Dergisi, Sayı: 246, Mart, s.63.
  • Boadway Robin, Chamberlain Emma, Carl Emmerson (2010), Taxation of Wealth and Wealth Transfers: Appendices, The Institute for Fiscal Studies, Report of a Commission on Reforming the Tax System for the 21st Century, Oxford University, p. 1, <http://www.ifs.org.uk/mirrleesreview/ reports/pdf>, (Erişim Tarihi: 20.05.2013).
  • Browne, James, Barra Roantree (2012), A Survey of The UK Tax System, IFS Briefing Note, Economic and Social Research Council, Instıtute For Fiscal Studies, October, <http://www.ifs.org.uk/bns/bn09.pdf>, (Erişim Tarihi: 18.05.2013).
  • Bursa SMMMO, Değişmeyen Yapısal Sorunlar Işığında 2012 Yılı Merkezi Yönetim Bütçesine Bakış, s. 3, http://www.bursa-smmmo.org.tr/yazarlar/makaleler/138OCE.pdf, (Erişim Tarihi: 23.06.2013).
  • Can İsmail(2004), “Almanya’da Devletin Yapısı ve Vergi Sistemlerinin Anayasal Dayanağı”, Maliye Dergisi, Sayı: 145, Ocak – Nisan, s. 39 – 40.
  • Chaux Jean-Pierre , Mélissan Jauber(2012), Tax Law New Rules On Taxation Of Foreign Trusts In France, Soulier, May, p. 3, http://www.theworldlawgroup.com/files/file/docs/Soulier_Tax_Law_May_2012.pdf, (Erişim Tarihi: 01.06.2013).
  • Confederation Fiscale Europeenne(2013), Inheritance Tax in United Kingdom, <http://www.cfe-eutax.org/taxation/inheritance-taxation/ united-kingdom>, (Erişim Tarihi: 21.05.2013).
  • Confederatin Fiscale Europeenne(2013), Gift Tax in France, http://www.cfe-eutax.org/taxation/gift-tax/france, (Erişim Tarihi: 02.05.2013).
  • Confederatin Fiscale Europeenne(2013), Inheritance Tax in France,http://www.cfe-eutax.org/taxation/inheritance-tax/france, (Erişim Tarihi:02.06.2013).
  • Confederation Fiscale Europeenne (2013), Property Taxes in Germany, http://www.cfe-eutax.org/taxation/property-taxes/germany, (Erişim Tarihi: 22.05.2013).
  • Congressional Budget Office(2009), Federal Estate and Gift Taxes, A Series of Issue Summaries From The Congressional Budget Office, December, s. 1, <http://www.cbo.gov/sites/default/files/cbofiles/ ftpdocs/108xx/doc10841/12-18-estate_gifttax_brief.pdf>, (Erişim Tarihi: 22.04.2013).
  • Cooper Jeffrey A. (2010),“Ghost of 1932: The Lost History of Etate and Gift Taxation”, Florida Tax Review, Volume: 9, Number: 10, p. 881, <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1438181>, (Erişim Tarihi: 23.04.2013).
  • Çiçek, Serdar, Hüseyin Güçlü Çiçek(2008), “Veraset ve İntikal Vergisi Üzerine Karşılaştırmalı Analiz: Türkiye, İngiltere ve Almanya Uygulamaları”, Vergi Sorunları Dergisi, Sayı: 235, Nisan.
  • Darien B. Jacopson, Brian G. Raub, Barry W. Johnson(2013), The Estate Tax: Ninety Years and Counting, Internal Revenue Service, p. 124, <http://www.irs.gov/pub/irs-soi/ninetyestate.pdf>, (Erişim Tarihi: 08.05.2013).
  • Deuthsche Bank (2007), Inheritance Tax in Germany, Take Two: Bills Outstanding, Talking About, DB Research, April, http://www.dbresearch. com/PROD, (Erişim Tarihi: 28.05.2013).
  • Ernst & Young (2012), International Estate and Inheritance TaxGuide, p. 98, http://www.ey.com/Publication/vwLUAssets/International_ Estate_and_Inheritance_Tax_Guide/$FILE/International_Estate_and_Inheritance_Tax_Guide.pdf, (Erişim Tarihi: 25.05.2013).
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  • European Union (2013), Taxation Trends In The European Union, Eurostat Statistical Books, Taxation and Customs Union, Belgium, <http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/report. (Erişim Tarihi: 17.05.2013).
  • Eurojuris International(2012), The European Commission Takes Action Against Spain, May, http://www.eurojuris.net/node/41548, (Erişim Tarihi: 04.06.2013).
  • Federal Inheritance Tax, http://www.money-zine.com/financialplanning/tax-shelter/federal-inheritance-tax/ (Erişim Tarihi: 24.10.2014).
  • Fleenor Patrick(1994), A History and Overview of Estate Tax in The United States, Tax Foundation, Washington, January, 1994, p. 5, <http://taxfoundation.org/sites/taxfoundation.org/files/docs/f7c3.pdf>, (ErişimTarihi: 19.04.2013).
  • Financial Pages in Spain(2013), Spanish Inheritance Tax (ISD), http://www.financial-pages-in-spain.co.uk/home/spanish-inheritance-tax-isd,(Erişim Tarihi: 04.06.2013).
  • Furtun, İdris Hakan (2009), “Almanya’da Veraset ve İntikal Vergisi Uygulaması ve Bu Alanda Yapılan Son Değişiklikler”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, C. 58, Sayı: 3.
  • Garber Julie(2013), Understanding Death, Estate, and Inheritance Taxes, Wills & Estate Planning, http://wills.about.com/od/ understandingestatetaxes/ (Erişim Tarihi: 06.05.2013).
  • Grabianowski Ed., Barrymore John(2013), How Inheritance Tax Works,Personel Finance, p. 4, http://money.howstuffworks.com/personal-finance/personal-income-taxes/inheritance-tax3.htm, (Erişim Tarihi: 06.05.2013).
  • Gözler Kemal(2004), Anayasa Hukukuna Giriş, Bursa Ekin Kitabevi Yayınları, Bursa, s. 67, http://www.anayasa.gen.tr/uniter-bilesik.htm, (Erişim Tarihi: 27.06.2013).
  • Hendrik Jan Frank, Jerome Synold (2013), German Inheritance Tax, May, p. 4, http://www.wf-frank.com/en/publications/detail/article/germaninheritance-tax-1452.html, (Erişim Tarihi: 28.05.2013).
  • HM Reveneu & Customs(2013), Inheritance Tax Thresholds, http://www.hmrc.gov.uk/rates/iht-thresholds.htm>, (Erişim Tarihi: 16.05.2013).
  • HM Reveneu & Customs(2013), Annual Exemption, , http://www.hmrc.gov.uk/inheritancetax/pass-money-property/exempt-gifts.htm#1, (Erişim Tarihi: 29.05.2013).
  • Hürriyet Gazetesi(2012), “Gerard Depardieu Belçika’ya”, Ekonomi,Aralık, http://www.hurriyet.com.tr/ekonomi/22124834.asp, (Erişim Tarihi: 26.06.2013).
  • Inheritance Tax Online(2009), Inheritance Tax Exemptions &Allowances, Rational Finance, Independent Financial Advisers, http:// www.inheritance-tax online.co.uk/Exemptions_inheritance_tax.htm,(Erişim Tarihi: 29.05.2013).
  • Invest in Spain, Guide To Business In Spain Tax System (2012),
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  • Karyağdı Nazmi(2006), Amerika Birleşik Devletleri Gelir İdaresi’nde Vergi İncelemesi, T.C. Maliye Bakanlığı, Strateji Geliştirme Başkanlığı, Yayın No: 2006/371, Ümit Ofset Matbaacılık, Ankara.
  • Legal Guide To French Succession Law and Inheritance Tax(2013), p.4, http://www.ashtonkcj.co.uk/uploads/1344345308_ LegalGuidetoFrenchSuccessionLawandIHT.pdf, (Erişim Tarihi:01.05.2013).
  • Lewis Paul(2002), “Your Taxes and Savings 2002 – 2003”, Age Concern, England, 2002, p. 29.
  • Lost İn France, The French Tax System at a Glance, <http://www.lostin-france.com/living-in-france/finance/810-the-french-tax-system-at-aglance>, (Erişim Tarihi: 06.06.2013).
  • Luckey John R.(2003), A History of Federal Estate, Gift, and Generation-Skipping Taxes, Report For Congress, Congressional Research Service,April, p. 6, <http://www.naepc.org/journal/issue01f.pdf>, (Erişim Tarihi:23.04.2013).
  • Making A Will(2013), Planning For Inheritance Tax, http://www.makingawill.org.uk/text-planning-for-inheritance-tax-page-105. html#exemptions, (Erişim Tarihi: 29.05.2013).
  • Office For Budget Responsibility, Economic and Fiscal Outlook,March, 2013, p. 102, http://cdn.budgetresponsibility.independent.gov. uk/March-2013-EFO-44734674673453.pdf>, (Erişim Tarihi: 19.05.2013).
  • Öner, Erdoğan (2005), Amerika Birleşik Devletleri Federal Vergi İdaresi: IRS Kuruluşu, Görevleri ve Yeniden Yapılanması, TC Maliye Bakanlığı, Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı, Yayın No: 2005/366, Ankara.
  • Öz Ersan, Akdemir Tekin(2002), “ABD Vergi Sistemi”, Vergi Sorunları Dergisi, Sayı: 168, Eylül, s. 15.
  • Powell, Mark E.(2009) “The Generation – Skipping Transfer Tax: A Quick Guide”, Journal of Accountancy, October, p. 30.
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Details

Primary Language Turkish
Subjects Business Administration
Journal Section Makaleler
Authors

Hatice Yurtsever

Havva Şafak This is me

Publication Date December 13, 2015
Published in Issue Year 2012 Issue: 58

Cite

APA Yurtsever, H., & Şafak, H. (2015). Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri. Maliye Araştırma Merkezi Konferansları(58), 51-94.
AMA Yurtsever H, Şafak H. Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri. Maliye Araştırma Merkezi Konferansları. December 2015;(58):51-94.
Chicago Yurtsever, Hatice, and Havva Şafak. “Veraset Ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri”. Maliye Araştırma Merkezi Konferansları, no. 58 (December 2015): 51-94.
EndNote Yurtsever H, Şafak H (December 1, 2015) Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri. Maliye Araştırma Merkezi Konferansları 58 51–94.
IEEE H. Yurtsever and H. Şafak, “Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri”, Maliye Araştırma Merkezi Konferansları, no. 58, pp. 51–94, December 2015.
ISNAD Yurtsever, Hatice - Şafak, Havva. “Veraset Ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri”. Maliye Araştırma Merkezi Konferansları 58 (December 2015), 51-94.
JAMA Yurtsever H, Şafak H. Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri. Maliye Araştırma Merkezi Konferansları. 2015;:51–94.
MLA Yurtsever, Hatice and Havva Şafak. “Veraset Ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri”. Maliye Araştırma Merkezi Konferansları, no. 58, 2015, pp. 51-94.
Vancouver Yurtsever H, Şafak H. Veraset ve İntikal Vergisi Bağlamında Karşılaştırmalı Ülke İncelemeleri. Maliye Araştırma Merkezi Konferansları. 2015(58):51-94.
asosindex_75_02 Maliye Araştırma Merkezi Konferasnları Dergisi Asos İndex tarafından taranmaktadır. http://www.asosindex.com/journal-view?id=155