DOĞRUDAN YABANCI SERMAYE YATIRIMLARININ KURUMLAR VERGİSİ GELİRLERİ ÜZERİNDEKİ ETKİSİNİN EKONOMETRİK ANALİZİ

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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Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi-Cover
  • ISSN: 1301-3688
  • Yayın Aralığı: Yılda 3 Sayı
  • Başlangıç: 1981
  • Yayıncı: -