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ARTICLE · 15 JANUARY 2019

Spekülatif sermaye hareketleri ve tobin vergisi

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Sermaye Serbestliği, Dalgalı Kur, Spekülasyon, Mali İşlem Vergisi, James Tobin.

TurkeyFinance and Banking
Onur Çağdaş Özgür
Onur Çağdaş Özgür
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ÖZET

20. yüzyılın son çeyreği ile birlikte, uluslararası ekonomide sermayenin serbest dolaşımının önündeki engellerin tamamen kaldırılması neredeyse tüm ülkeler tarafından kabul edilmiş, dünya üzerinde sermaye hareketleri serbestliği ile birlikte makroekonomik politikalarda bu duruma göre tekrar şekillenmeye başlamıştır. Küreselleşmenin hızlandırdığı bu yeni durum, bazı ülkelerde sermayenin spekülatif olarak hareket ederek kısa vadede kar elde edilmesi yönünde sonuçlar doğurmuştur. ABD'li iktisatçı James Tobin tarafından, kısa vadeli spekülatif sermaye hareketliliğinin ülkelerin makro ekonomik istikrarı açısından zarar verici etkilerinin önlenmesi için mali işlem vergisinin getirilmesi önerilmiştir. Çalışmamızda, söz konusu verginin detayları ve Türkiye açısından uygulanabilirliğine yer verilmiştir.

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