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Maliye Araştırmaları - 1 Iv MALİYE ARAŞTIRMALARI - 1 Editörler: Prof. Dr. Adnan GERÇEK Prof. Dr. Özhan ÇETİNKAYA Bursa – 2017 2017 Ekin Yayınevi Tüm hakları mahfuzdur. Bu kitabın tamamı ya da bir kısmı 5846 Sayılı Yasa’nın hükümlerine göre, kitabı yayınlayan kitapevinin izni olmaksızın elektronik, mekanik, fotokopi ya da herhangi bir kayıt sistemi ile çoğaltılamaz, özetlenemez, yayınlanamaz, depolanamaz. Sertifika No: 0607-16-008681 E-ISBN: 978-605-327-570-1 Dizgi ve Kapak Tasarımı:Prof.Dr. Adnan GERÇEK Yayın Tarihi: Ekim 2017 EKİN Basım Yayın Dağıtım Şehreküştü Mah. Cumhuriyet Cad. Durak Sok. No: 2 Osmangazi / BURSA Tel .: (0.224) 220 16 72 - 223 04 37 Fax.: (0.224) 223 41 12 e-mail: [email protected] www.ekinyayinevi.com Maliye Araştırmaları - 1 iv Sunuş 1985 yılında başlatılan Maliye Sempozyumu, ülkemizin en köklü bilimsel organizasyonlardan birisidir. Onuncu sempozyuma kadar “Maliye Eğitimi Sempozyumu” ve sonraki yıllarda “Türkiye Maliye Sempozyumu” adıyla düzenlenen sempozyum, üniversitelerden akademisyenler ile çeşitli kamu kurumlarından bürokratların bir araya geldikleri ve maliye alanında ön plana çıkan konuları tartıştıkları bir platform haline dönüşmüştür. Günümüzde dünyada düzenlenen sempozyumlar ve kongrelerin şekil değiştirmesiyle birlikte Maliye Sempozyumunun organizasyonunda ve içeriğinde de bazı değişikliklerin yapılması zarureti doğmuştur. Tek konuyu ele alan bir düzenleme yerine maliyenin birçok konusunun eşzamanlı oturumlarda tartışıldığı bir organizasyon haline gelen Maliye Sempozyumu 2017 yılından itibaren “Uluslararası Maliye Sempozyumu / Türkiye” ismini alarak kapılarını uluslararası katılımcılara da açmıştır. Böylece Uluslararası Maliye Sempozyumu / Türkiye, ülkemizdeki akademisyen ve bürokratlar ile dünyanın çeşitli ülkelerindeki maliye bilimi insanlarını bir araya getirerek uluslararası düzeyde işbirliği ve bilgi paylaşımına zemin oluşturmayı ve evrensel bilgi üretimine katkı sağlamayı amaçlamıştır. 32. Uluslararası Maliye Sempozyumu / Türkiye (International public Finance Conference / Turkey) Uludağ Üniversitesi İ.İ.B.F. Maliye Bölümünün organizasyonunda 10 – 14 Mayıs 2017 tarihleri arasında Antalya’da gerçekleştirilmiştir. Sempozyum Bilim Kurulu tarafından uygun görülen 96 bildiri katılımcılar tarafından ve 3 bildiri de davetli konuşmacılar tarafından sunulmuştur. Dopdolu geçen sempozyum organizasyonundan sonra tam metin bildiriler Haziran 2017 sonuna kadar yazarlardan istenmiştir. Gönderilen tam metin eserler, katılımcıların isteğine bağlı olarak aşağıdaki yayın çeşitlerinden bir tanesinde yayınlanmak üzere sürece alınmıştır: 1) Uluslararası alan indekslerinde taranan dergi statüsündeki “International Journal of Public Finance – IJPF”da makale olarak, 2) Tanınmış uluslararası bir yayınevi statüsünde olan Peter Lang Publishing tarafından basılan ve ISBN numarası alınmış bir editörlü kitapta bölüm olarak, 3) Tanınmış ulusal bir yayınevi statüsünde olan Ekin Basım Yayın Dağıtım tarafından basılan ve ISBN numarası alınmış bir editörlü kitapta bölüm olarak. Maliye Araştırmaları - 1 v Yazarları tarafından tanınmış ulusal bir yayınevi tarafından basılan editörlü kitapta yer alması uygun görülen bildirilere bu kitapta yer verilmiştir. Sempozyum sürecinde genişletilmiş özetleri Bilim Kurulu tarafından değerlendirilen ve uygun görülen bu bildirilerin tam metinleri editörler tarafından gözden geçirilmiş, gerekli düzeltmeler yazarlardan talep edilerek düzeltilmiştir. Bu süreci tamamlanan tam metin bildiriler yazar sayadlarının alfabetik sırasına göre bu kitapta yer almıştır. Sempozyumun yeni formatıyla birlikte, sadece bazı bildirilerin bu kitapta yer almasından dolayı Sempozyum Bilim Kurulu tarafından kitaba “Maliye Araştırmaları” şeklinde ayrı bir isim verilmesi uygun görülmüştür. Bundan sonra yapılacak Uluslararası Maliye Sempozyumu/ Türkiye’de sunulan bildirilerden tanınmış ulusal bir yayınevi tarafından basılan editörlü kitapta yer alacak bildiriler de bu başlık altında seri halinde yayınlanacaktır. Bu nedenle kitabın ismi “Maliye Araştırmaları - 1” olarak belirlenmiştir. Kitabın bu haliyle yayınlanmasını gerçekleştiren Ekin Basım Yayın Dağıtım’ın sahibi Sn. Mehmet OYMAK ve kitabevi çalışanlarına teşekkür ederiz. Maliye camiasına ve tüm okuyuculara yararlı olması dileğiyle… Bursa, 2017 Editörler: Prof. Dr. Adnan GERÇEK Prof. Dr. Özhan ÇETİNKAYA Maliye Araştırmaları - 1 vi İÇİNDEKİLER Karbon Ticaretinde Döngüsel Katma Değer Vergisi Kaçakçılığı ................................... 1 Tuğçe AKDEMİR ALTUNBAŞAK Vergi İncelemesinin Kapsamına Yönelik Son Yönetmelik Değişikliğinin Kanuna Uygunluğunun Değerlendirilmesi ve Uygulamaya Yansıması ....................... 19 Emre AKIN Performans Esaslı Bütçeleme ile Performans Esaslı Finansman Uygulamalarının Karşılaştırılması: Yükseköğretim Örneği ........................................ 29 Mehmet Emin ALTUNDEMİR & Gonca GÜNGÖR GÖKSU Türkiye’de Günah Vergisi Olarak ÖTV: III Sayılı Listenin İncelenmesi ........................ 47 Orçun AVCI & Zeynep DEMİRCİ Vergi Sisteminin Basitleştirilmesi: Kavramsal Bir Değerlendirme ............................. 61 Tamer BUDAK, Simon JAMES & Serkan BENK Türkiye’de Bütçe Açıkları İle Kamu Borçlanması Arasındaki İlişki: 1970-2016 Dönemi ................................................................................................. 85 Mehmet CURAL & Hasret GENÇ Türkülerimizde ve Halk Eserlerimizde Vergiye Dair Bir İnceleme ............................ 107 Ramazan GÖKBUNAR, Sibel AYBARÇ & Aslıhan ÖZEL ÖZER Bir Vergi Harcaması Olarak Araç Alımında Engellilere Tanınan Özel Tüketim Vergisi İstisnasının Değerlendirilmesi .................................................................... 137 Hülya KABAKÇI KARADENİZ Turizmde Vergileme ve Vergi Teşvikleri ................................................................. 147 Veli KARGI An Assessment of the United Kingdom's Role in the EU Budget on the Verge of Brexit ..................................................................................................... 163 Burhanettin Onur KİREÇTEPE & Özge Filiz YAĞCIBAŞI An Evaluation of the Present State of the Teaching of Public Finance .................... 177 İzzettin ÖNDER Türkiye’de Asgari Ücretin Optimal Vergileme Kriterleri Açısından Analizi .............. 183 Ufuk SELEN Maliye Araştırmaları - 1 vii Bir Anketin Söyledikleri! Vergi Mükellefi Ne İstiyor? Niçin Vergi Kaçırıyor? ............ 197 İlhami SÖYLER Kamu Harcamaları-Ekonomik Büyüme İlişkisinin Asimetrik ARDL Yöntemiyle Analizi: 1980-2014 Türkiye Örneği ......................................................................... 211 Can Tansel TUĞCU & Mustafa Alpin GÜLŞEN Enerji Piyasaları Regülasyon Uygulamaları ve Türkiye Örneği: Enerji Piyasası Düzenleme Kurumu (EPDK)................................................................................... 229 Ali Fuat URUŞ Yüksek Denetimde Westmınster Modeli ve Birleşik Krallık Sayıştayı Örneği .......... 245 Ökkeş YÜCEL Türkiye’de Vergi Yükü, Tüketim Harcamaları ve Yatırımlar: Sınır Testi Yaklaşımı .............................................................................................................. 265 Osman Cenk KANCA Maliye Araştırmaları - 1 1 Karbon Ticaretinde Döngüsel Katma Değer Vergisi Kaçakçılığı Value Added Tax Carousel Fraud in Carbon Trading Tuğçe AKDEMİR ALTUNBAŞAK1 Abstract Value added tax has an important role in the member states of the European Union for taxation in international trade. As VAT leads to fragmentation or division in the chain of economic transactions from producer to consumer, it is susceptible to fraud, especially carousel fraud Fraudsters’ persistence in finding ways around the precautions taken has led to the invention of carbon carousel fraud, enabled by the existence of uninspected markets of carbon credits with high trade volume. Due to the destination principle adopted in Turkey, a transition to the origin model, which is expected to create positive outcomes in Turkey’s European Union accession and support the single market principle with full harmonization of VAT, will restore the tax harmonization symmetry disrupted by the destination model, and the VAT chain will not be interrupted. Keywords: Carbon Trading, Carbon Credits, European Union, Value Added Tax, Value Added Tax in the Taxation of Carbon Trading, Carousel Fraud- Missing Trader Intra Community Fraud, Carbon Carousels. JEL Classification Codes: K34,H26,F18. Özet Katma Değer Vergisi, Avrupa Birliği Üye Devletleri başta olmak üzere, uluslararası ticarette vergileme açısından önemli bir konuma sahiptir. Ancak Katma Değer Vergisinin üreticiden tüketiciye olan ekonomik işlemler zincirinde, parçalanma veya bölünmeye sebebiyet vermesi, Katma Değer Vergisini başta döngüsel kaçakçılık olmak üzere çeşitli illegal faaliyetlere karşı savunmasız bırakmıştır. Ayrıca kaçakçıların alınan önlemlere rağmen, sürekli başka yolları bulma arayışı da devam etmiştir. Bu durum ise, onları son zamanlarda emisyon azaltım konusunda finans aracı olan ve karbon kredileri üzerinden yapılan Döngüsel Karbon Kaçakçılığına yönlendirmiş; yüksek ticaret hacmine sahip karbon kredilerinde denetimsiz pazarları doğurmasına yol açmıştır. Ülkemizde benimsenen varış ilkesi sebebiyle Avrupa Birliği sürecinde olan Türkiye açısından da olumlu sonuçlar doğurması beklenen ve Avrupa Birliği içerisinde Katma Değer Vergisinde tam uyumun sağlanması ile birlikte Tek Pazar ilkesine de etkinlik kazandırabilecek menşe (çıkış) ilkesine geçilmesi, varış ilkesinin bozduğu vergi uyum simetrisini yeniden sağlayabilecek, Katma Değer Vergisi zinciri böylece kırılmayacak ve sonuçta döngüsel karbon kaçakçılığının
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