tek vergi usulü

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التركية - الإنجليزية
single tax
A tax levied upon land alone, irrespective of improvements, advocated by certain economists as the sole source of public revenue
a system of taxation in which a tax is levied on a single commodity (usually land)
A system by which all revenue is derived from a tax on one thing, especially land. Tax on land values intended as the sole source of government revenues, replacing all existing taxes. Henry George proposed the single tax in his book Progress and Poverty (1879). The plan gained considerable support in subsequent decades but was never implemented. Advocates argued that since land is a fixed resource, the income it yields is a product of the economy's growth and not individual effort, and that it therefore can fairly be taxed to support the government. Critics protested that the single tax would take no account of an individual's ability to pay, since there is no correlation between land ownership and total wealth or income
tek vergi usulü
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