Enflasyon ve Soğuk Artan Oranlılık: 2006-2021 Dönemi İçin Türk Gelir Vergisi Üzerine Bir İnceleme

Year 2023, Volume: 31 Issue: 55, 105 - 124, 31.01.2023

Gamze Yıldız Şeren , Özgür Saraç

https://doi.org/10.17233/sosyoekonomi.2023.01.06

Abstract

Enflasyon, gelir vergisi matrahının nominal geliri hedef almasından dolayı -reel gelir artmasa da- yüksek orandan vergilemeye sebep olur ve bu, aslında ödeme gücü artmadığı halde artmış gibi vergilendirilmesi sonucunu doğurur. Enflasyonun gelir vergisi tarifesinde meydana getirdiği bu saptırıcı etkinin telafisi, tarifede yer alan gelir dilimlerinin her yıl düzenli olarak yaşanan enflasyon oranında arttırılmasını gerektirir. Lakin var olan kamusal gelir ihtiyacı, hükümetlerin bu gerekliliği sağlarken -adeta eksik değerleme yaparak- idare lehine ve mükellefler aleyhine olacak şekilde düzenleme yapmalarına sebep olabilir ki, literatürde buna “soğuk artan oranlılık” adı verilir. Enflasyonun vergi sisteminde yol açtığı bozulmalara dikkat çeken bu çalışmada elde edilen kanıtlar soğuk artan oranlılığın varlığını göstermektedir.

Keywords

Enflasyon, Kişisel Gelir Vergisi, Soğuk Artan Oranlılık, Enflasyon Vergisi

Inflation and Cold Progression: An Analysis of Turkish Income Tax between 2006-2021

Abstract

Inflation causes high taxation -although real income does not increase- because the income tax base targets nominal income. This situation results in taxation as if the ability to pay has increased, although it has not. Compensation for this deflecting effect of inflation in the income tax tariff requires growing the income segments included in the tariff at the rate of inflation regularly experienced yearly. However, the current need for public revenue can cause governments to make regulations in favour of the administration and against taxpayers -almost by creating an undervaluation- while providing this requirement. It is called "cold progression" in the literature. In this study, which draws attention to the distortions caused by inflation in the tax system, the evidence obtained shows the existence of cold progression.

Keywords

Inflation, Personal Income Tax, Cold Progression, Inflation Tax

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