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VERGİLEME VE DOĞRUDAN YABANCI SERMAYE YATIRIMLARI

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 2003
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
The globalization process, which has been accelerated in the 1990's, İs decisively transforming the world economy. This process is having a profound impact on a wide-range of policies in the public sector.Of coarse, greater interdependency between countries will have important implications for tax policies and tax systems.Especially the high degree of capital mobility has created intense tax competition between countries for foreign direct investments.Of course, in a world of liberalized capital movements, for most developing countries, attracting foreign direct investment is usually the primary motivation for granting tax incentives like tax holiday, investment tax credit, investment tax deduction, tariff and value-added tax >exemptions.However, if nontax related considerations impede foreign direct investments, it is not possible to raise a country's social welfare by resorting to generous tax incentives.
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Abstract (Original Language): 
Dünya ekonomilerinin giderek birbirleriyle daha da bütünleştiği bir ortamda, ülkelerin uyguladığı vergiler ve dolayısıyla vergi politikaları, üretim faktörlerinin hangi ülkelerde, hangi mal ve hizmetlerin üretimlerinde kullanılacağına ilişkin kararları giderek daha fazla etkilemektedir. Vergi farklılıklarına portföy sermayesi yatırımlarına göre daha az duyarlı olan, vergi dışı faktörlerin daha fazla önem taşıdığı doğrudan yabancı sermaye yatırımları, bu yatırımları çekebilen ülkelerin refahını artırıcı etki yaratmaktadır. Kalkınma çabası içinde olan ülkelerde, gelişmiş ülkelere nazaran, sermayenin emek faktörüne göre nispi kıtlığının daha yüksek olduğu gerçeği, özellikle bu ülkeleri doğrudan yabancı sermaye yatırımlarını cezbedecek politikalar uygulamaya yöneltmektedir. Bu çerçevede vergi tatili, yatırım indirimi, yatırım kredisi, gümrük vergisi ve katma değer vergisi istisnası gibi özendirici vergi ayrıcalıkları doğrudan yabancı sermaye yatırımlarını teşvik etmek amacıyla izlenen vergi politikasının önemli araçlarını oluşturmaktadır. Ancak, vergi dışı faktörler yatırımları caydırıcı etki yaratıyorsa, efektif vergi oranlarını önemli Ölçüde düşüren vergi teşvik sistemi büe yatırımları, dolayısıyla ülke refahını artıramayacaktır.
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  • 1
53-75
  • Turkish

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