Avrupa Birliği’nde Vergi Rekabetinin Panel Veri Analizi ile Değerlendirilmesi

Çalışma, Avrupa Birliği üyesi ülkelerde vergi rekabetinin varlığını 1995-2015 dönemi verilerini kullanarak panel veri analizi ile tespit etmeyi amaçlamaktadır. Analizde üç regresyon denklemi literatürde hâkim olan beş hipotez ile test edilmiştir. Kurumlar vergisi oranları ile doğrudan yabancı yatırımlar (DYY-FDI) arasında negatif, ülkelerdeki siyasi istikrarsızlıkla DYY’ler arasında pozitif, ülkelerin büyüklüğü ile kurumlar vergisi oranında pozitif, sermaye üzerinden alınan vergi gelirlerinin emek üzerinden alınan vergi gelirlerine oranı ile açıklık ve de GSYİH ile negatif, ülkelerin dışa açıklığı ile kurumlar vergisi oranlarında pozitif yönlü ilişki tespit edilmiştir. Özellikle küçük ülkeler olmak üzere Avrupa Birliği ülkelerinin vergi rekabetine başvurdukları sonucuna ulaşılmıştır.

Evaluation of Tax Competition in the European Union by Panel Data Analysis

The study aims to determine the existence of tax competition in the member states of the European Union by using a panel data analysis for the period of 1995-2015. In the analysis, three regression equations were tested with five hypotheses that are prevalent in the literature. A negative correlation between corporate tax rates and foreign direct investments (FDIs); a positive correlation between the political instability and foreign direct investment; a positive correlation between the size of the countries and the corporate tax rate; a negative correlation between the ratio of tax revenues collected over capital to the tax revenues collected through labor force as well as both openness and GDP; and a positive correlation between the openness of countries and corporate tax rates have been identified. It has been concluded that European Union countries, especially the small ones, resort to tax competition.

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