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DOĞRUDAN YABANCI SERMAYE YATIRIMLARININ KURUMLAR VERGİSİ GELİRLERİ ÜZERİNDEKİ ETKİSİNİN EKONOMETRİK ANALİZİ

THE ECONOMETRIC ANALYSIS OF THE EFFECTS OF FOREIGN DIRECT INVESTMENT ON CORPORATE INCOME TAX

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Abstract (2. Language): 
In this study, it is aimed to examine of effects of foreign direct investment (FDI) on corporate tax revenue in host country. To that end, in this study we use the data which belongs to 21 OECD countries between 1981 to 2008 years and we found that after 1 and 2 years performed FDI which positive contribution to corporate tax revenue of host countries. Norway within the 21 countries is the most contribution of FDI on corporate tax revenue to a country but Turkey is least. It is thought of such as corporate tax rates, corporate tax expenditures, efficiency in tax system are the reasons of these differences between the countries.
Abstract (Original Language): 
Bu çalışmada, doğrudan yabancı sermaye yatırımlarının (DYSY) ev sahibi ülkedeki kurumlar vergisi hâsılatına etkisinin incelenmesi amaçlanmaktadır. Bu amaçla 21 OECD ülkesinin 1981–2008 yılı verileri kullanarak panel regresyon ekonometrik yöntemiyle yaptığımız çalışmada DYSY gerçekleştirildikten 1 ve 2 yıl sonra ev sahibi ülkenin kurumlar vergisi hâsılatı üzerinde olumlu etkiye sahip olduğu görülmüştür. 21 ülke içinde DYSY’nin kurumlar vergisi hâsılatını en çok artırdığı ülke Norveç, en az ise Türkiye’dir. Bu ayrışmaya kurumlar vergisi oranları, harcamaları, etkinliği gibi konularda ülkeler arasındaki farklılıkların neden olabileceği düşünülmektedir.
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