Küresel vergi rekabeti ve doğrudan yabancı sermaye yatırımlarına yansımaları: Türkiye-AB analizi
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Date
2015-09-16
Authors
Çukurçayır, Sinan
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Publisher
Uludağ Üniversitesi
Abstract
Küreselleşme faktörü; ekonomik, sosyal ve siyasi alanlarda, dünya genelindeki bütün ülkelerde bir taraftan fırsatların, diğer taraftan ise risklerin meydana gelmesine neden olmuştur. Bu süreç içerisinde, ticaretin küreselleşmesi ve ülkeler arasındaki ekonomik entegrasyon faaliyetlerinin artması, ülkelerin birbirlerinden bağımsız bir şekilde hareket edebilme güçlerini kısıtlamıştır. Özellikle ekonomi alanında meydana gelen değişim ve dönüşümler, devletlerin gerek mali ve gerekse siyasi yapıları üzerinde de önemli etkilere neden olmuştur. Küreselleşme sürecinde kamu maliyesi alanında görülen etkilerin en başında, vergileme konusu gelmektedir. Küreselleşme ile gelişen ülkelerin ekonomik, sosyal ve siyasi alanlarda birbirleri ile olan karşılıklı etkileşimleri, vergileme alanında daha belirgin olarak görülmektedir. Dünyada liberal ekonomi politikalarının etkili olması ile birlikte, ulus devlet anlayışı zayıflamış, ülke sınırları artık anlamını yitirmiş ve sermayenin önündeki engellerde ortadan kalkmaya başlamıştır. Bu doğrultuda, gelişmiş ve gelişmekte olan ülkelerde doğrudan yabancı sermaye yatırımları(DYSY), ekonomik büyüme ve kalkınmanın sağlanmasında, büyük önem arz eder hale gelmiştir. Ülkeler; küresel sermayeden daha fazla pay alabilmek ve yabancı yatırım düzeylerini artırabilmek için, düşük oranlı vergileme politikaları izlemeye başlamışlardır. Bu amaçla izlenen vergi politikaları, vergi rekabeti kavramının oluşmasına neden olmuştur. Küreselleşme ile birlikte hızla artan ve etkili olmaya başlayan vergi rekabetinin etkili olduğu alanların başında ise, DYSY'ler gelmektedir. Bu çalışmada, ilk olarak vergi rekabetinin ülke ekonomileri üzerindeki etkilerinin incelenmesi amaçlanmış ve daha sonrasında ise, küreselleşmenin temel göstergesi olan vergi rekabetinin DYSY'ler üzerindeki etkilerinin, Türkiye ve AB ülkeleri açısından, panel veri analizi yöntemi ile belirlenmesi amaçlanmıştır.
On one hand, globalization factor has brought opportunities in economic, social and political fields for all the countries across the globe; and on the other, it has caused several risks. Within this process; the globalization of commerce and the increase in international economic integration activities, have limited the nations' power to act independently from each other. Especially the changes and transformations taken place in the economic field have caused significant effects on both the nations' financial and political structures. The most important effect seen in the field of public finance during globalization process is the issue of taxation. Developed by globalization, nations' mutual interactions in economic, social and political fields can be seen more clearly in the field of taxation. Due to the effectiveness of liberal economy policies in the world; the perception of nation-state has been weakened, national boundaries has lost their significance and the obstacles against capital, has started to be removed. In this direction, foreign direct investments (FDI) have become of vital importance for developed and developing countries that seek for achieving economic growth and development. In order to receive more shares from the capital and to increase their foreign investment levels, nations have started to pursue low-rate taxation policies. Tax policies that are followed with this objective, have led to the creation of tax competition concept. The most important field, in which tax competition has started to be effective and has been rapidly increasing with globalization, is FDI. In this study, it was initially aimed to analyze the effects of tax competition on nations' economies, and then, it was aimed to determine effects of tax competition, which is the main indicator of globalization, on FDI by panel data analysis method in terms of Turkey and EU nations.
On one hand, globalization factor has brought opportunities in economic, social and political fields for all the countries across the globe; and on the other, it has caused several risks. Within this process; the globalization of commerce and the increase in international economic integration activities, have limited the nations' power to act independently from each other. Especially the changes and transformations taken place in the economic field have caused significant effects on both the nations' financial and political structures. The most important effect seen in the field of public finance during globalization process is the issue of taxation. Developed by globalization, nations' mutual interactions in economic, social and political fields can be seen more clearly in the field of taxation. Due to the effectiveness of liberal economy policies in the world; the perception of nation-state has been weakened, national boundaries has lost their significance and the obstacles against capital, has started to be removed. In this direction, foreign direct investments (FDI) have become of vital importance for developed and developing countries that seek for achieving economic growth and development. In order to receive more shares from the capital and to increase their foreign investment levels, nations have started to pursue low-rate taxation policies. Tax policies that are followed with this objective, have led to the creation of tax competition concept. The most important field, in which tax competition has started to be effective and has been rapidly increasing with globalization, is FDI. In this study, it was initially aimed to analyze the effects of tax competition on nations' economies, and then, it was aimed to determine effects of tax competition, which is the main indicator of globalization, on FDI by panel data analysis method in terms of Turkey and EU nations.
Description
Keywords
Küresel vergi rekabeti, Doğrudan yabancı sermaye yatırımları, Kurumlar vergisi, Global tax competition, Foreign direct investments, Corporate tax
Citation
Çukurçayır, S. (2015). Küresel vergi rekabeti ve doğrudan yabancı sermaye yatırımlarına yansımaları: Türkiye-AB analizi. Yayınlanmamış doktora tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.