KİŞİSEL HARCAMA VERGİSİ VE ANALİZİ
PERSONAL EXPENDITURE TAX AND ITS ANALYSIS

Summary/Abstract: Tax collection is an important issue to ensure that governments provide public needs. Global tax competition compels countries to comply with global financial facts and to reform their tax structures. Although the fundamental purpose of taxation is to achieve the goals defined with essential taxation principles, the priorities of each tax reform are set according to current economic conditions of countries and terms. Research revealed that there is a decline in the performance of the income tax. This situation has led states to look for alternative ways to do the most efficient and profitable tax collection. One of these alternatives is Personal Expenditure Tax. The personal expenditure tax is a direct tax on the sum of the individual's period spending and cannot be reflected on someone else. Therefore, the person who pays the tax is also the taxpayer himself. With this feature, it is a type of tax that can serve the realization of the financial, economic and social objectives of taxation. In this study, the theoretical structure, operation and principles of Personal Expenditure Tax, a direct tax type proposed by Kaldor, were examined and its effectiveness was evaluated. In order to be successful in the countries where the Personal Expenditure Tax will be applied, it is concluded that there should be a number of infrastructures mentioned in the study.

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