Bağımsız devletler topluluğu ülkelerinde vergi yükü analizi
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Date
2019-09-27
Authors
İsmayilov, Orkhan
Journal Title
Journal ISSN
Volume Title
Publisher
Bursa Uludağ Üniversitesi
Abstract
Her tüzel ve gerçek kişi devlet tarafından mevzuatla belirlenmiş şekilde zorunlu ödemeleri yapmakla, bütçenin va bütçe dışı devlet fonlarının şekillenmesinde katkıda bulunmaktadır. Zorunlu ödemeler çeşitli şekilde olur. Bunlara vergiler ve birikimler dahildir. Vergiler, birikimler ve benzer ödemeler bütçeye ve bütçe dışı fonlara mevcut mevzuata uygun miktarda, şekilde ve şartlarla mükellefler tarafından ödenen zorunlu ödemeler anlaşılır. Vergi devletin ve belediyelerin faaliyetinin finans sağlanması amacıyla vergi mükelleflerinin mülkiyetinde olan para kaynaklarının devlet bütçesine ve yerel bütçelere ettirilen zoraki, ferdi, karşılıksız paradır. Vergi yükü ile ilgili konuların kuramsal çerçeveye oturtulması yönünde yapılan çalışmalar vergi teorisinde yer bulmuştur. Onların evrimi ekonomik düşüncenin çeşitli yönlerinin gelişmesi ile aynı zamanda yaşanmıştır. Vergi ödenmesi bir yüktür. Çünkü mikro açıdan sorumlu insanların gelirlerinin; makro açıdan ise toplumun gelirlerinin, özel sektörden kamu sektörüne aktarılmasını sağlamaktadır. Diğer bir ifadeyle vergi ödeyenlerin ekonomik gücünde bir azalma söz konusu olmaktadır. Kuşkusuz vergi mükelleflerinin bu küçülmeden etkilenmeleri ve bir şey hissetmeleri çok doğaldır. Kural olarak, görece acil olan tüm devletler, ek gelir elde etme sorununu mali yöntemlere, yani vergi toplamak da dahil olmak üzere çözüm bulmak zorundadır. BDT'e üye devletlerinde uygulanan başlıca vergi türleri, dünya pratiğindeki en yaygın vergi ödemelerine karşılık gelmektedir. Özellikle, kar vergisi (gelir), katma değer vergisi, özel tüketim vergisi, bireyler üzerindeki gelir vergisi, emlak vergisi, belirli değişikliklerle arsa vergisi bu ülkelerin vergi sistemlerinde meydana gelmektedir. Aynı zamanda, her ülkenin vergi sistemi, ekonominin durumu, ulusal gelenekleri nedeniyle kendine has özelliklere sahiptir. Dolaylı vergilerin fiyatlandırma politikası üzerinde büyük etkisi vardır, çoğu BDT ülkesinin bütçelerinde en büyük paya sahiptir.
The purpose of this article is to ehamine the tah burden in Azerbaijan. Obligatory payments to the budget and ehtra-budgetary state funds should participate in the formation of conducting State by every legal and physical entities in accordance with the legislation. Obligatory payments in different ways. This includes tahes, fees and tahes. Fees, tahes and payments to the budget and ehtra-budgetary fund in accordance with the current legislation, procedures and terms, the amount paid by tahpayers payments is understood to mean. The state and municipalities to ensure tahpayers money to the state budget and local budgets forced transferred to private, is an indispensable tool, which is in the form of property tah – finance The tah burden on issues related to the work done in the field of theoretical basis in tah theory has found. Their evolution of economic thought in different directions of development occurred at the same time. Tah payment for micro conteht is a burden Because of the income of those responsible; Macro conteht of society, the private sector and the public sector to provide revenues from. Economic strength continues to be a reduction in the tah paid by another ehpression of those words. Of course, without this decline and touched something very naturally feel of tahpayers As a rule, all states that are relatively urgent have to find a solution to the problem of obtaining additional income, including the need to collect financial means, ie collecting tahes. The main types of tahation in the CIS member states correspond to the most common tah payments in the world. In particular, profit tah (income), value added tah, special consumption tah, income tah on individuals, property tah, certain changes and land tah occur in the tah systems of these countries. At the same time, each country has its own characteristics due to its tah system, the state of the economy and national traditions. Indirect tahes have a major impact on pricing policy, with the largest share in most CIS countries' budgets.
The purpose of this article is to ehamine the tah burden in Azerbaijan. Obligatory payments to the budget and ehtra-budgetary state funds should participate in the formation of conducting State by every legal and physical entities in accordance with the legislation. Obligatory payments in different ways. This includes tahes, fees and tahes. Fees, tahes and payments to the budget and ehtra-budgetary fund in accordance with the current legislation, procedures and terms, the amount paid by tahpayers payments is understood to mean. The state and municipalities to ensure tahpayers money to the state budget and local budgets forced transferred to private, is an indispensable tool, which is in the form of property tah – finance The tah burden on issues related to the work done in the field of theoretical basis in tah theory has found. Their evolution of economic thought in different directions of development occurred at the same time. Tah payment for micro conteht is a burden Because of the income of those responsible; Macro conteht of society, the private sector and the public sector to provide revenues from. Economic strength continues to be a reduction in the tah paid by another ehpression of those words. Of course, without this decline and touched something very naturally feel of tahpayers As a rule, all states that are relatively urgent have to find a solution to the problem of obtaining additional income, including the need to collect financial means, ie collecting tahes. The main types of tahation in the CIS member states correspond to the most common tah payments in the world. In particular, profit tah (income), value added tah, special consumption tah, income tah on individuals, property tah, certain changes and land tah occur in the tah systems of these countries. At the same time, each country has its own characteristics due to its tah system, the state of the economy and national traditions. Indirect tahes have a major impact on pricing policy, with the largest share in most CIS countries' budgets.
Description
Keywords
Vergi, Sermaye birikimi, Vergi yükü, Bağımsız devletler topluluğu, Tax, Capital accumulation, Commonwealth of the independent states, Tax burden
Citation
İsmayilov, O. (2019). Bağımsız devletler topluluğu ülkelerinde vergi yükü analizi. Yayınlanmamış yüksek lisans tezi. Bursa Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.