Avrupa Birliği’nde vergi rekabeti: Kişi başı gelir eşik değer etkisi

Bu çalışmanın amacı panel veri analizi yöntemi ile 1996-2019 döneminde Avrupa Birliği’nde vergi rekabetini araştırmaktır. Avrupa Birliği’nde doğrudan yabancı yatırımları çekmek için ülkelerin kurumlar vergisi gelirlerinde veya oranlarında değişikliğe gitmelerinden dolayı çalışmada kurumlar vergisi oranı vergi rekabetinin bir göstergesi olarak kullanılmaktadır. Bu çalışma, ülkelerin kişi başı gelir eşik değerine göre kurumlar vergisinin doğrudan yabancı yatırımları nasıl etkilediğini ortaya koyması açısından farklılaşmaktadır. Çalışmada elde edilen temel sonuçlar Avrupa Birliği’nde vergi rekabetinin geçerli olduğunu göstermektedir. Çalışmada ayrıca kişi başı eşik değer 30.000 dolar olarak bulunmuştur. Buna göre bu eşik değerin altında veya üstünde kurumlar vergisi oranındaki değişikler yabancı sermaye yatırımını farklı şekilde etkilemektedir. Bu bulgu vergi rekabetinin ekonomik büyümenin düşük olduğu ülkelerde daha fazla olduğunu göstermektedir. Fakat bu negatif ilişki ekonomik büyümesi eşik değerin üstünde olan ülkelerde pozitif olmaktadır.

Anahtar Kelimeler:

Vergi Rekabeti, Kurumlar Vergisi, Doğrudan Yabancı Yatırımlar, Kişi Başı Gelir

Tax competition in European Union: The threshold effect of gross domestic product per capita

The aim of this study is to investigate tax competition in the EU countries using the panel data method from 1996 to 2019. Since the EU countries primarily attempt to attract foreign direct investment through the alteration of corporate tax revenues or rates, the corporate tax rate is used as an indicator of tax competition. This study differs from previous studies by examining the effect of corporate tax on foreign capital investment according to the threshold value of per capita income of the countries. The main result shows the existence of tax competition in the European Union. Moreover, the threshold value of per capita income was found to be $30,000, according to the results achieved. Changes in the corporate tax rate above and below the threshold value have different effects on foreign direct investment. This finding indicates that tax competition is fiercer in the countries with lower economic growth rates. However, this negative association becomes positive in the countries with per capita income which is more than this value.

Keywords:

Tax Competition, Corporate Tax, Foreign Direct Investment, GDP Per Capita,

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