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Journals / Pamukkale Journal of Eurasian Socioeconomic Studies / 2026 / 2026 - Cilt 13, Sayı 2

An Evaluation of the Windfall Tax from a Public Finance Perspective

Windfall Vergisinin Kamu Maliyesi Perspektifinden Değerlendirilmesi

Büşra Sözer Duran0009-0000-7609-9586
Gülizar Seda Yılmaz(AYDIN ADNAN MENDERES ÜNİVERSİTESİ)0000-0003-2430-6808
Pages
—
Publication Date
2026-09-27
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

However, the realisation of this potential depends on the accurate definition of the tax base, the preservation of legitimacy, the minimisation of tax-induced distortions, compliance with legal principles, and adequate administrative capacity.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to examine the windfall tax from a public finance perspective.
📊
Key Findings & Data:The study indicates that windfall taxation has the potential to generate public revenue and promote redistribution during extraordinary periods.
💡
Conclusion & Impact:However, the realisation of this potential depends on the accurate definition of the tax base, the preservation of legitimacy, the minimisation of tax-induced distortions, compliance with legal principles, and adequate administrative capacity.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Windfall Vergisi · Olağanüstü Kazanç · Vergi Adaleti

Abstract

This study aims to examine the windfall tax from a public finance perspective. Accordingly, the windfall tax is analysed within a four-dimensional framework comprising (i) fiscal, (ii) distributive, (iii) economic, and (iv) legal-administrative dimensions. The study indicates that windfall taxation has the potential to generate public revenue and promote redistribution during extraordinary periods. However, the realisation of this potential depends on the accurate definition of the tax base, the preservation of legitimacy, the minimisation of tax-induced distortions, compliance with legal principles, and adequate administrative capacity.

Özet

Bu çalışma, windfall vergisini kamu maliyesi perspektifinden incelemeyi amaçlamaktadır. Bu doğrultuda windfall vergisi (i) mali, (ii) dağıtımsal, (iii) iktisadi ve (iv) hukuki-idari olmak üzere dört boyutlu bir çerçevede ele alınmıştır. Çalışma, windfall vergisinin olağanüstü dönemlerde gelir yaratma ve yeniden dağıtım potansiyeli taşıdığını; ancak bu potansiyelin matrahın doğru tanımlanmasına, meşruiyet zemininin korunmasına, piyasa bozucu etkilerin sınırlandırılmasına, hukuki ilkelere uygunluğuna ve idari kapasitenin yeterliliğine bağlı olduğunu ortaya koymaktadır.

🔖

Cite This Article

Duran, B. S., Yılmaz, G. S., *, G. S. Y. (2026). An Evaluation of the Windfall Tax from a Public Finance Perspective. Pamukkale Journal of Eurasian Socioeconomic Studies, 2026 - Cilt 13, Sayı 2. https://doi.org/10.34232/pjess.2006654

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