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KURUMLAR VERGİSİNDE DEĞİŞİM VE ULUSLARARASI VERGİ REKABETİ

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 2005

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
After 1990, there is tremendous increase in World foreign direct and portfolio investments. The countries willing to attract these investments are greatly competitive in the specified subjects. In those fields, these countries try to divert the capital and the investments by establishing infrastructure or using economic tools. Among these tools, importance lies on measures associated with taxation. During the recent years, tax competition in the field of corporate income tax has created important results on the international platform. Statutory corporate income tax rates have been lowered internationally. Effective tax rates have also been lowered. This article analyzes the decrease of legal and effective tax rates in corporate income tax and focuses on their effect.
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Abstract (Original Language): 
1990 yılından sonra, Dünya da yabancı doğrudan yatırım ve portföy yatırımlarının uluslararası akıĢında ve geçiĢinde büyük ölçüde bir artıĢ olmuĢtur. Söz konusu yatırımları kendilerine çekmek isteyen ülkeler, belirtilen konularda önemli ölçüde rekabetetmektedirler. Bu konuda ülkeler gerek alt yapı oluĢturarak gerekse çeĢitli ekonomik araçlar kullanarak, uluslararası alanda dolanımda bulunan, sermaye ve yatırımları yönlendirmeye çalıĢmaktadırlar. Bu araçların baĢında vergilendirmeyle ilgili önlemler gelmektedir. Son yıllarda kurumlar vergisiyle ilgili vergi rekabeti, uluslararası platformda önemli sonuçlar vermiĢtir. Uluslararası alanda kanuni kurumlar vergisi oranları sürekli olarak düĢürülmüĢtür. Aynı Ģekilde efektif kurumlar vergisi oranları da (effective tax rates) azalmıĢtır. Bu makalede kurumlar vergisindeki kanuni ve efektif vergi oranlarındaki düĢüĢ ve bunların etkileri üzerinde durulmaktadır.
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REFERENCES

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