Abstract

Turkish Abstract: Bu calismanin amaci, Turkiye’de son yillarda one cikan Kamu-Ozel Isbirlikleri ve bu kapsamda Yap-Islet-Devret modelinin degerlendirilmesidir. Degerlendirmenin odak noktasini kamu altyapi hizmetlerinin sunumu ve finansman yontemi olusturmaktadir. Buyuk olcekli kamu yatirimlarinin ozel kesim eliyle yaptirilmasinin vergi mukellefleri ve secmenler acisindan doguracagi etkiler tartisilmistir. Kamu altyapi yatirimlarinin ozel kesim eliyle yaptirilmasi sonucunda vergi mukelleflerinin vergi yukunun azalabilecegi, buna karsilik hizmetlerden yararlananlarin odeyecegi bedeller neticesinde fiktif olarak yararlanma vergilerinin uygulamaya girmis olacagi gorulmektedir. Sonuc olarak kamu altyapi hizmetlerinin finansmaninda odeme gucunu esas alan vergi sistemi yerine yararlanma vergileri benzeri bir sisteme dogru gidilmektedir. English Abstract: The objective of this study is evaluation of the Public-Private Partnerships that became prominent in Turkey during recent years, and of the Build-Operate-Transfer Model in this context. The focal point of the evaluation comprised of the rendering and the financing method of public infrastructure services. The impacts to be generated by having large scale public investments performed via private sector on taxpayers and on constituents were also discussed. It was thus observed that the tax load of taxpayers may be reduced through having public investments performed via private sector, while fictive benefiting taxes shall have been effectuated through the prices to be paid by those who utilise such services. In conclusion, public infrastructure services’ financing was seen to be transitioning from a tax system based on ability-to-pay principle towards a system resembling benefiting taxes.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call