SERVET VERGİLERİ - Ankara Üniversitesi
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SERVET VERGİLERİ Servet -Gerçek veya tüzel kişi -belli bir zamanda mal varlığı (her çeşit menkul ve gayrimenkul mal, para ve alacaklar) -bütün iktisadi değerlerden veya birikmiş mal varlığından oluşur. Özellikleri 1.Konusuna dahil her çeşit malların değeri veya sayısına göre vergilendirilir.
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