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ALICI VERGİSİ
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ALICI VERGİSİ
(Dictionary of Economics) :
Dolaylı bir vergi türüdür. Perakende satışlarda tahakkuk ettirilen bir muamele vergisidir. Alım vergisi zorunlu tüketim malları ve yatırım malları dışında tüm mallar için farklı oranlarda uygulanmaktadır. Vergi kapsamına alınan mallara ise farklı oranlar uygulanarak ekonomide talepleri bileşimi etkilenmesi sağlanır. Alım vergisi bir yandan lüks tüketim malları talebini kısarken diğer yandan sermaye birikimi ve yatırımları teşvik etmektedir. (Ayrıca bk. Genel Türekitm Vergisi, Özel Tüketim Vergisi, Üretim Vergisi Muamele Vergisi, İşletme Vergisi)
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