Finansal İşlem Vergileri ve Avrupa Birliği1

Semih ŞEN, (Arş.Gör., Uludağ Üniversitesi, SBE, Maliye ABD,)
Mircan TOKATLIOĞLU (?Prof.Dr., Uludağ Üniversitesi, İİBF, Maliye Bölümü, Mali İktisat ABD Başkanı)
Maliye Dergisi
2 0
Yıl: 2016 Cilt: 0 Sayı: 170 Sayfa Aralığı: 71 - 89 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

Finansal İşlem Vergileri ve Avrupa Birliği1

Öz:
2008 yılında Amerika Birleşik Devletleri'nde ortaya çıkan küresel finansal kriz ve devamında Avrupa borç krizi ve bu krizin ülkelerin kamu maliyesinde yarattığı tahribat, finansal işlem vergilerinin küresel düzeyde ilgi görmesine neden olmuştur. Bu kapsamda Avrupa Komisyonu somut bir adımda bulunarak Avrupa Birliği düzeyinde uygulanacak bir finansal işlem vergisi önerisi getirmiştir. Finansal işlem vergileri, finansal araçların alım ve/veya satımına getirilen düşük oranlı, ad valorem esaslı vergilerdir. Başlıca amaçları, finansal istikrarsızlıkları önleme ve kamu geliri sağlamaktır. Bu makalede, küresel kriz sonrasında Avrupa Birliği'nin de gündemine aldığı finansal işlem vergilerinin, söz konusu amaçlar açısından yararlı bir araç olup olmadığı incelenmektedir.
Anahtar Kelime:

Konular: İşletme İktisat İşletme Finans Uluslararası İlişkiler

Financial Transaction Taxes and European Union

Öz:
The global financial crisis emerged in the United States in 2008 and European debt crisis and its effects on public finance of countries resulted in a globally attention for financial transaction taxes. In this context, European Commission took concrete steps and proposed financial transaction tax at European Union level. Financial transaction taxes are taxes on purchase and/or sale of financial instruments, have generally small rate and ad valorem based. The main purpose of these taxes is to prevent financial instability and provide revenue for state. In this article, financial transaction taxes received from European Union agenda after the global crisis are investigated, whether they are useful for such purposes.
Anahtar Kelime:

Konular: İşletme İktisat İşletme Finans Uluslararası İlişkiler
Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA ŞEN S, Tokatlıoğlu M (2016). Finansal İşlem Vergileri ve Avrupa Birliği1. , 71 - 89.
Chicago ŞEN Semih,Tokatlıoğlu Mircan Finansal İşlem Vergileri ve Avrupa Birliği1. (2016): 71 - 89.
MLA ŞEN Semih,Tokatlıoğlu Mircan Finansal İşlem Vergileri ve Avrupa Birliği1. , 2016, ss.71 - 89.
AMA ŞEN S,Tokatlıoğlu M Finansal İşlem Vergileri ve Avrupa Birliği1. . 2016; 71 - 89.
Vancouver ŞEN S,Tokatlıoğlu M Finansal İşlem Vergileri ve Avrupa Birliği1. . 2016; 71 - 89.
IEEE ŞEN S,Tokatlıoğlu M "Finansal İşlem Vergileri ve Avrupa Birliği1." , ss.71 - 89, 2016.
ISNAD ŞEN, Semih - Tokatlıoğlu, Mircan. "Finansal İşlem Vergileri ve Avrupa Birliği1". (2016), 71-89.
APA ŞEN S, Tokatlıoğlu M (2016). Finansal İşlem Vergileri ve Avrupa Birliği1. Maliye Dergisi, 0(170), 71 - 89.
Chicago ŞEN Semih,Tokatlıoğlu Mircan Finansal İşlem Vergileri ve Avrupa Birliği1. Maliye Dergisi 0, no.170 (2016): 71 - 89.
MLA ŞEN Semih,Tokatlıoğlu Mircan Finansal İşlem Vergileri ve Avrupa Birliği1. Maliye Dergisi, vol.0, no.170, 2016, ss.71 - 89.
AMA ŞEN S,Tokatlıoğlu M Finansal İşlem Vergileri ve Avrupa Birliği1. Maliye Dergisi. 2016; 0(170): 71 - 89.
Vancouver ŞEN S,Tokatlıoğlu M Finansal İşlem Vergileri ve Avrupa Birliği1. Maliye Dergisi. 2016; 0(170): 71 - 89.
IEEE ŞEN S,Tokatlıoğlu M "Finansal İşlem Vergileri ve Avrupa Birliği1." Maliye Dergisi, 0, ss.71 - 89, 2016.
ISNAD ŞEN, Semih - Tokatlıoğlu, Mircan. "Finansal İşlem Vergileri ve Avrupa Birliği1". Maliye Dergisi 170 (2016), 71-89.
Sayfa Oluşturulma Tarihi
23-04-2024 3:34

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