OECD Ülkelerinde Eğlence Vergisi Uygulamaları(Amusement Tax Applications in the OECD Countries)

Abstract

In the 17th century, “the right of the poor” was a transitory tax on the income of entertainment in favor of public assistance in France. “The right of the poor” was abolished later by the regime of Vichy, which created a permanent tax on games and entertainment to the direct benefit of the communes. Later, other European countries followed the example of France by introducing a so-called amusement tax. The paper is organized as follows: The first part presents the historical development and theoretical base of amusement tax and amusement tax applications in the OECD countries. The second part shows the amusement tax application in Turkey, and the last part resumes arguments in favor of the maintenance or an abolishment of the tax on entertainment.

Keywords

• Eğlence vergisi
• yoksul hakkı
• Amusement tax
• right of the poor