Akademik Veri Yönetim Sistemi
cilt.10, sa.1, ss.109-136, 2025 (Hakemli Dergi)
Modern bir vergi sistemi, mali hukuk ve maliye politikası ekseninde çeşitli kısıtlarla çevrelenmiş farklı vergi türlerinden oluşmaktadır. Bazı vergiler, olağanüstü durumlardan ya da dönemlerden sonra ‘ek finansman’ aracı olarak kullanılmaları bakımından ekonomideki farklı dinamikleri etkilemektedir. Bu nedenle mevcut bir sisteme sonradan ve süreli olarak eklenen vergilerin, sistemdeki diğer vergilerin amaçlarıyla çatışıp vergi kaosu yaratmaması için dikkat edilmesi gereken pek çok parametre vardır. Ek vergiler de var olan bu sistemde zaman zaman başvurulan bir finansman kaynağı olduğundan; çalışmada, son ek vergiler arasında yer alan 6 Şubat 2023 depremleri sonrası 7440 sayılı Kanun ile ihdas edilmiş olan ek kurumlar vergisi odağında, vergi kaosuna yol açabilecek hususlar incelenmektedir.
“Ek vergilerde fiskal amaç doğrultusunda Anayasal ilkelerin sınırlarının zorlanması çok yönlü bir vergi kaosu yaratmaktadır” hipotezine dayanan bu çalışmada, ilkeler ve vergileme amaçları dışında, maliye politikası hedefleriyle çelişen hususlar üzerinde de durulmaktadır. Ayrıca, hukuki ve iktisadi yönüyle ek vergi kavramı teorik anlamda bir bütün olarak ele alındıktan sonra, optimal dengenin sağlanması için gerekli olan koşullar normatif bağlamda incelenmiş ve ek vergi ihdasında bir ön koşul gerektiği sonucuna varılmıştır. Bütçe gerçekleşmeleri itibariyle ek kurumlar vergisinde mali amacın öncelendiği tespitine istinaden; bu çalışmada, adalet amacının geri planda bırakılmasının olumsuz etkileri tartışılmakta ve ek vergi ihdasının somut ve ölçülebilir kurallara bağlanması gerekliliğinden hareketle bu kuralların neler olabileceği kapsamında alternatif öneriler sunulmaktadır.
Anahtar Kelimeler: Ek Vergi, Ek Kurumlar Vergisi, Vergilemenin Amaçları, Vergileme İlkeleri, Vergi Hukuku
JEL Kodu: K34, H2, H41
There are two reasons why taxes are one of the most effective fiscal policy instruments: Taxes are automatic stabilizers and can provide secondary income redistribution. This instrument, which is so important from an economic point of view, is frequently used to return to balance during cyclical fluctuations or to meet financing needs in extraordinary situations. However, various principles enshrined in the Constitution impose different constraints on the use of taxes in these situations. Formulating a tax rule requires searching for an optimal balance within the framework of various constitutional principles and fiscal constraints from the initial proposal stage to the final enactment stage. For this reason, it is important to analyze the position of additional taxes, which have been used many times in history, in terms of optimal balance.
The study seeks an answer to the question ‘To what extent the limits of constitutional principles can be pushed for the fiscal purpose of additional taxes?’. To address both the legal and economic effects of additional taxes as a whole, the study aims to analyze these taxes in terms of fiscal law and fiscal policy in the historical process.
The additional corporate tax, which was introduced to finance the extraordinary expenses arising after the earthquake, has been analyzed conceptually and theoretically within a certain chronology within the scope of interpretation methods in tax law. In this analysis, the texts of the law, the enactment process, the decisions of the Constitutional Court, and various approaches to the doctrine are discussed. In addition, the legal nature of additional taxes and their role as fiscal policy instruments have been analyzed and expectations for the future have been emphasized.
The fact that the one-off additional taxes are levied in every crisis or natural disaster period is in itself a routine. This situation causes the concept of ‘one-off’ to be questioned in the long run. Just like the restructuring laws, the positive aspects of additional taxes are no longer effective. This routinization causes deterioration in taxpayer psychology and tax morality. To prevent this situation, the introduction of additional taxes should be subject to a preliminary rule.
In different periods of the history of the Republic, additional taxes have been a type of financing that has been frequently used for various purposes, primarily for fiscal purposes. The main reasons for resorting to this type of financing are cyclical necessities and natural disasters. The constraints mentioned in the study require the design of taxes for both fiscal and non-fiscal purposes. In this context, the positive and negative effects of the additional taxes should be evaluated. Since the tax rules to be determined will be a fiscal policy instrument, they should be in a structure that ensures efficiency and equity, and that observes the optimal balance.
The major problem with additional taxes from the past to the present is that the negative effects are left in the background. However, the history of tax law is full of examples of how large the effects of taxes imposed without observing principles can be. The Boston Tea Party, which was based on the principle of ‘no taxation without representation’, and the Poll Tax, which led to the resignation of Margaret Thatcher, are the most well-known examples. Therefore, while determining the rules on additional taxes, there is a need for preconditions based on concrete data that are far from arbitrariness. In this context, the additional corporate income tax introduced by Law No. 7440 is analyzed together with the previous additional taxes. The issues that cause problems in the wording of the law are emphasized. Taking the additional corporate tax as a model, various suggestions are presented to eliminate the negative effects of additional taxes in general. These proposals are based on the following three alternatives.
I- Establishing a concrete prerequisite for collection amounts within the scope of the conclusions drawn based on budget data,
II- Audit effectiveness,
III- The exercise of the power granted to the President under Article 73/4 of the Constitution...
If a possible future financing need is to be met by additional taxes with an arrangement to be made within the scope of these proposals, it will be necessary to increase the efficiency of existing financing sources. In this case, it will indirectly become required to ensure efficiency in existing taxes. However, these suggestions regarding the precondition are not sufficient for optimal balance. The optimal cooperation of legislators and policymakers is also essential.
These proposals have the potential to eliminate the ongoing criticism of additional taxes by the optimal balance. Therefore, they should be considered as alternatives that should be taken into account by lawmakers and policymakers.