Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları

1980’lere kadar ülkeler ekonomilerinin gelişimini; ithal ikameci ve korumacı ulusal sanayiye dayandırmışlardır. Bunun gereği olarak yabancı yatırımlar için sıkı kontrol ve gümrük engelleri uygulayan politikalar benimsemişlerdir. 1980’lerin başında bu politikalar değişmiştir. Artan küreselleşme, vergileme alanında ulusal politikaların gücünü sınırlamakta ve vergi rekabetini artırmaktadır. Bu çalışmada vergi rekabeti ve küreselleşme ilişkisi anlatılmaktadır. Önemli bir sorun olan zararlı vergi rekabeti, yarattığı sonuçlar açıklanmakta, uluslararası işbirliğinin bu sorunları azaltıp azaltmayacağı ve daha sonra zararlı vergi rekabetiyle ilgili AB ve OECD tarafından yapılan çalışmalar değerlendirilmektedir.

Tax Competition and Its Dimensionin the Process of Globalization

Until the 1980’s, countries based the development of their national economies on policies of import substitution, protecting their national industrial by imposing high customs barriers and strict control of foreign investment. In the early 1980’s these policies have changed. Increased globalization has limited the power of domestic policies in the area of taxation and increased tax competition. This paper is argued the relationship between globalization and tax competition to be a very important problem. I study whether international tax coordination can alleviate these problems. Than this paper assesses the studies of EU and OECD to related harmful tax competition.

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