{"id":43900,"date":"2023-09-25T10:54:25","date_gmt":"2023-09-25T07:54:25","guid":{"rendered":"https:\/\/emlaktuel.com\/?p=43900"},"modified":"2023-09-25T10:54:25","modified_gmt":"2023-09-25T07:54:25","slug":"bos-ev-vergisi-fikri-hukuki-mali-ve-ekonomik-kosullara-gore-yeniden-degerlendirilmeli","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=43900","title":{"rendered":"\u201cBo\u015f Ev Vergisi\u201d fikri; hukuki ,mali ve ekonomik ko\u015fullara g\u00f6re yeniden de\u011ferlendirilmeli.."},"content":{"rendered":"<div class=\"td_block_wrap tdb_single_content tdi_81 td-pb-border-top td_block_template_1 td-post-content tagdiv-type\" data-td-block-uid=\"tdi_81\">\n<div class=\"tdb-block-inner td-fix-index\">\n<p>\u201cVergi Reformlar\u0131 ve \u00d6neriler\u201d kitab\u0131nda bo\u015f ev vergisinin di\u011fer \u00fclkelerdeki uygulamalar\u0131n\u0131 inceleyen Samsun Ondokuz May\u0131s \u00dcniversitesi Hukuk Fak\u00fcltesi Mali Hukuk Ana Bilim Dal\u0131 Ba\u015fkan\u0131 Prof. Dr. Murat Bat\u0131, bu konunun T\u00fcrkiye i\u00e7in nas\u0131l olmas\u0131 gerekti\u011fini s\u00f6yledi.<\/p>\n<p>Prof. Bat\u0131, hem de\u011ferli konut vergisi hem de emlak vergisinin emlak vergisi yasas\u0131ndaki \u201cVergi&nbsp;de\u011feri\u201d \u00fczerinden hesapland\u0131\u011f\u0131n\u0131, emlak vergisinin konutlarda binde 1, i\u015f yerlerinde binde 2, arazilerde binde 1 ve arsalarda binde 3 olarak hesapland\u0131\u011f\u0131n\u0131, bu oranlar\u0131n b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde iki kat olarak uyguland\u0131\u011f\u0131n\u0131 hat\u0131rlatt\u0131. Konutlardan al\u0131nan bina vergisinin tahsilat tutar\u0131n\u0131n toplam vergi gelirleri i\u00e7indeki pay\u0131n\u0131n binde 4-5 oran\u0131na denk geldi\u011fine dikkat \u00e7eken Bat\u0131, \u201cBu oranlar\u0131n birka\u00e7 kat\u0131na \u00e7\u0131kar\u0131lmas\u0131 durumunda bile cayd\u0131r\u0131c\u0131l\u0131k etkisi pek fazla olmayabilir. Bu nedenle bo\u015f ev vergisi fikrini \u00fclkemiz mali, hukuki ve ekonomik ko\u015fullar kapsam\u0131nda yeniden de\u011ferlendirmek gerekir\u201d de\u011ferlendirmesini yapt\u0131. Bat\u0131, bir gayrimenkul\u00fcn ger\u00e7ek sat\u0131\u015f bedeliyle belediyede kay\u0131tl\u0131 bedeli olan vergi de\u011feri aras\u0131nda parasal olarak \u00e7ok b\u00fcy\u00fck fark bulundu\u011funu kaydetti. Bu nedenle hem emlak vergisi hem de getirilecek bo\u015f ev vergisi hesaplamas\u0131nda vergi de\u011feri yerine,&nbsp;Tapu&nbsp;ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nce yap\u0131lacak bir de\u011ferleme \u00fczerinden ya da de\u011ferleme hizmeti sunan firmalarca d\u00fczenlenecek bir ekspertiz raporuna g\u00f6re verginin al\u0131nmas\u0131 gerekti\u011fini kaydetti.<\/p>\n<h2><strong>Bu uygulamalar <\/strong><strong>d\u00fcnyada <\/strong><strong>nas\u0131l?<\/strong><\/h2>\n<p>Prof. Dr. Murat Bat\u0131\u2019n\u0131n verdi\u011fi bilgiye g\u00f6re, \u0130spanya\u2019da konut fiyatlar\u0131ndaki art\u0131\u015f\u0131 \u00f6nlemek ad\u0131na belli bir s\u00fcre bo\u015f kalan konutlardan y\u00fczde 150\u2019ye kadar bir oranda bo\u015f ev vergisi al\u0131nmas\u0131 g\u00fcndeme geldi. D\u00fczenleme b\u00f6lgelere g\u00f6re farkl\u0131 \u015fekillerde tasarland\u0131. \u00d6rne\u011fin Katalonya b\u00f6lgesinde t\u00fczel ki\u015filere ait en az 2 y\u0131l bo\u015f kalan konutlar ile ger\u00e7ek ki\u015filerin en az 2 y\u0131l bo\u015f kalan 15 adetten fazla konutlar\u0131 i\u00e7in bo\u015f ev vergisi \u00f6denmesi kararla\u015ft\u0131r\u0131ld\u0131. \u0130lk etapta ek vergi y\u00fczde 50 uygulan\u0131yor ancak sahip olunan konut say\u0131s\u0131 ve bo\u015f kald\u0131\u011f\u0131 y\u0131l ne kadar fazlaysa bu oran y\u00fczde 100 veya y\u00fczde 50 oran\u0131nda art\u0131r\u0131labiliyor. \u0130ki y\u0131ldan fazla bo\u015f kalan konutlara bu oran y\u00fczde 100; ayn\u0131 belediye s\u0131n\u0131rlar\u0131 i\u00e7inde konut say\u0131s\u0131na ba\u011fl\u0131 olarak da y\u00fczde 150 oran\u0131na kadar ek bir vergi uygulanabiliyor. Bat\u0131 kitab\u0131nda, \u0130spanya\u2019daki uygulaman\u0131n \u00e7ok fazla istisna ve muafiyet i\u00e7erdi\u011fini, bu nedenle verginin uygulanmas\u0131n\u0131 biraz zora soktu\u011funu belirterek, \u0130spanya\u2019da 3.5 milyon bo\u015f ev oldu\u011funun tahmin edildi\u011fini kaydetti.<\/p>\n<p>Bat\u0131\u2019ya g\u00f6re Kanada, bo\u015f evler vergisi ad\u0131yla Vancouver \u015fehrinde uygulad\u0131 ve daha sonra iyi vergi tahsilat\u0131 gerek\u00e7e g\u00f6sterilerek bunu 2022 y\u0131l\u0131 ba\u015f\u0131ndan itibaren Toronto\u2019da da uygulamaya ba\u015flad\u0131. Benzer d\u00fczenlemeler Kaliforniya\u2019da bo\u015f m\u00fclk vergisi ad\u0131yla uyguland\u0131. Fransa ise bo\u015f kalan konutlar\u0131n piyasa fiyat\u0131n\u0131n y\u00fczde 20\u2019si kadar\u0131n\u0131 ek vergi olarak almaya ba\u015flad\u0131.<\/p>\n<p><strong>Kaynak: H\u00fcrriyet<\/strong><\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_wrapper td_block_separator td_block_wrap vc_separator tdi_86  td_separator_solid td_separator_center\">&nbsp;<\/div>\n<div class=\"td_block_wrap tdb_single_post_share tdi_87  td-pb-border-top td_block_template_1\" data-td-block-uid=\"tdi_87\">\n<div id=\"tdi_87\" class=\"td-post-sharing tdb-block td-ps-bg td-ps-notext td-post-sharing-style1 \">\n<div class=\"td-post-sharing-visible\">\n<div class=\"td-social-sharing-button td-social-sharing-button-js td-social-handler td-social-share-text\">\n<div class=\"td-social-but-icon\">&nbsp;<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u201cVergi Reformlar\u0131 ve \u00d6neriler\u201d kitab\u0131nda bo\u015f ev vergisinin di\u011fer \u00fclkelerdeki uygulamalar\u0131n\u0131 inceleyen Samsun Ondokuz May\u0131s \u00dcniversitesi Hukuk Fak\u00fcltesi Mali Hukuk Ana Bilim Dal\u0131 Ba\u015fkan\u0131 Prof. Dr. Murat Bat\u0131, bu konunun T\u00fcrkiye i\u00e7in nas\u0131l olmas\u0131 gerekti\u011fini s\u00f6yledi. Prof. Bat\u0131, hem de\u011ferli konut vergisi hem de emlak vergisinin emlak vergisi yasas\u0131ndaki \u201cVergi&nbsp;de\u011feri\u201d \u00fczerinden hesapland\u0131\u011f\u0131n\u0131, emlak vergisinin konutlarda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[5388],"tags":[17359],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/43900"}],"collection":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=43900"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/43900\/revisions"}],"predecessor-version":[{"id":43901,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/43900\/revisions\/43901"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/11363"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=43900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=43900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=43900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}