Vergi
kullanici vergisi
İngilizce: user tax
Türkçe Tanım
Kullanici vergisi, belirli bir hizmetin, emtianin veya kamu tesisinin tueketimi veya kullanimi uzerine konan ve gelirleri genellikle o hizmetin bakimi ve iyilestirilmesi icin tahsis edilen vergidir. Ornekler arasinda akaryakit vergileri, gecis ucretleri ve havaalani yolcu harclari yer alir. Altyapi finansmaninda kullanici vergileri, borc servisi ve operasyonel harcamalari destekleyebilen ve proje duzeyinde borclanmanin kredi degerliligini artiran tahsisli bir gelir akisi saglar.
English Definition
A user tax is a levy imposed on the consumption or use of a specific service, commodity, or public facility, with revenues typically earmarked for the maintenance and improvement of that service. Examples include fuel taxes, toll charges, and airport passenger duties. In infrastructure finance, user taxes provide a dedicated revenue stream that can support debt service and operational expenditures, enhancing the creditworthiness of project-level borrowing.