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KÜRESELLEŞME VE VERGİ POLİTİKASI

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 2002
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Globalization is a process of integration of the world economies. The globalization process, which has been accelerated in the 1990's, is decisively transforming the world economy. This process is having a profound impact on a wide-range of policies in the public sector. Of course, greater interdependency between countries will have important implications for tax policies and tax systems. On the other hand, especially the high degree of capital mobility has created intense tax competition between countries.Thereforc, one of the fundamental issues raised by globalization is how governments should deal with harmful tax competition..As tax harmonization choice requiring a slandartization of the tax systems doesn't seem a realistic option, intensifying co-operation between countries in the field of (ax policies under the umbrella, of the United Nations may be acceptable and appropriate response to the harmful tax competition.
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Abstract (Original Language): 
Özellikle 1990'h yıllardan itibaren hızlanan küreselleşme süreci mal, hizmet, teknoloji, fikir, sermaye ve emek piyasalarındaki uluslararası bütünleşmeyi artırmakta, ülke içi iktisadi vc sosyal düşüncelerle şekillenmiş vergi politikaları üzerinde de etkisini göstermektedir. .Küreselleşme sürecinin hızlanışı ülkeleri, büyüme oranlarını, istihdamı ve vergi gelirlerini artırmak amacıyla esasen vergiye duyarlı sermayeyi kendine çekmeye yönelik politikalar uygulamaya iterek vergi rekabetine yo! açmaktadır. Bazı ülkelerin vergi rekabetinden kazançlı çıkmasına rağmen, dünya ülkelerinin çoğunun zarar göreceği, yani refahlarının azalacağı düşüncesiyle zararlı olarak nitelendirilen vergi rekabetinin önüne geçilmesi amacına yönelik olarak vergi lıarmonizasyonıına gidilmesi ya da mevcut vergi düzenlemeleri çerçevesinde ülkelerin izledikleri vergi politikalar! arasında daha kapsamlı koordinasyonun gerçekleştirilmesi seçenekleri gözönüne alındığında, ikinci seçeneğin kolay ve makul bir seçeneği oluşturduğu görülmektedir. Ancak, uluslararası İşbirliğinin yoğunlaştu-ılmasını içeren önlemler konusunda Birleşmiş Milletler nezdinde yapılacak çalışmalar diğer ülkelere zarar verecek hale gelen vergi rekabeti sorununun çözüme kavuşturulmasında önemli rol oynayacaktır.
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