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Servet Vergilerinden Veraset ve Intikal Vergisi Üzerine Degerlendirmeler

Author

Listed:
  • Havva Safak

    (Mali Hukuk Uzmaný, Celal Bayar Üniversitesi, Sosyal Bilimler Enstitüsü)

  • Hatice Yurtsever

    (Celal Bayar Üniversitesi, Salihli Meslek yüksekokulu, Dýþ Ticaret Bölümü)

Abstract

Veraset ve intikal vergisi, servet vergileri içinde yer alan ve servet transferi üzerinden alýnan bir vergidir. Ülkemizde, toplam vergi gelirleri içinde çok düþük bir paya sahip olan veraset ve intikal vergisi, toplumsal iþleve sahip bir vergidir. Bu özelliði nedeniyle, verginin mali iþlevi daha geri planda kalmaktadýr. Veraset ve intikal vergisi, ülkemizde ilk defa 1926 yýlýnda 797 sayýlý Kanun ile uygulanmýþ, 1959 yýlýnda 7338 sayýlý Kanun ile deðiþiklikler yapýlmasýna raðmen, esaslý bir deðiþiklik söz konusu olmamýþtýr. Mali güç ilkesi gereðince veraset ve intikal vergisi, alýnmasý gerekli bir vergidir. Çünkü mali gücün göstergeleri arasýnda gelir ve harcamanýn yanýnda servet de yer almaktadýr. Bu ilkenin varlýðý, Anayasa’ nýn 2. maddesinde yer alan “sosyal devlet” kavramýnýn yaný sýra, 73. maddede yer alan “ödeme gücüne göre vergilendirme” tabirinde de kendini göstermektedir.

Suggested Citation

  • Havva Safak & Hatice Yurtsever, 2015. "Servet Vergilerinden Veraset ve Intikal Vergisi Üzerine Degerlendirmeler," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 15(1), pages 27-37.
    • Handle: RePEc:ege:journl:v:15:y:2015:i:1:p:27-37
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    More about this item

    Keywords

    Türk vergi sistemi; dolaysýz vergiler; servet vergileri; veraset ve intikal vergisi.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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