Rant Vergisi: Avusturya Ve İsviçre Örnekleri ve Türkiye’ye İlişkin Bir Değerlendirme

Turkish Abstract: Bu calismanin amaci Turkiye’de 2015 yilinda gundeme gelen ancak henuz yasalasmamis olan Rant Vergisi’ni degerlendirmektir. Bu amacla konunun teorik temelleri arastirilmis ve Isvicre ile Avusturya ornekleri incelenmistir. Ulke orneklerinde gayrimenkul deger artislarinin vergilendirilmesi egilimleri one cikmaktadir. Turkiye acisindan yapilan degerlendirmede, yapilmasi gundemde olan duzenleme ile hedeflenen amacin gerceklestirilmesinin zor oldugu gorulmektedir. Bununla beraber gayrimenkul rantlarinin vergilendirilmesinde dar kapsamli bir Rant Vergisi uygulamasi yetersiz gozukmektedir. Gayrimenkul deger artislarinin vergilendirilmesinde kapsamin genisletilmesi ve yerel bir vergi olarak serefiye uygulamalarinin yururluge konulmasi gerekmektedir. Emsal artislarinda kayirmaciligin azaltilmasi amaciyla uygulanacak bir Rant Vergisi yeterli olmayabilecektir. Bu nedenle yapilacak duzenlemenin serefiye olarak kapsamli bir bicimde uygulanmasi gerektigi sonucuna ulasilmistir. English Abstract: The objective of this study is evaluating the Increment Tax, which came to agenda in Turkey in the year 2015 but did not become law as of yet. Towards that objective, the theoretical grounds of the subject were studied and the examples and Switzerland and Austria were examined. Inclinations towards taxing real estate value increases are seen to be prominent in country examples. In the evaluation conducted in terms of Turkey, it is observed that the aimed objective would be difficult to achieve with the regulations considered to be made. In addition, a narrowcontext Increment Tax implementation is observed to be insufficient for the taxing of real estate increment incomes. Regarding taxing of real estate value increases, the context has to be expanded and betterment applications as a local tax have to be effectuated. An Increment Tax to be implemented for the purpose of reducing favouritism pertaining to floor area ratio increases may not be adequate. For this reason, it has been achieved that the regulation be applied in a comprehensive manner as betterment tax.