Globalleşmenin neden olduğu kurumlar vergisi reformları ve OECD üyesi ülkeler üzerine bir değerlendirme

Son otuz yılda OECD üyesi ülkelerin çoğunda önemli reformlar yapılmış ve 1980’li yılların başlarında %48 olan yasal kurumlar vergisi oranları 2000’li yılların sonlarında %25’e kadar gerilemiştir. Politikacılar kurumlar vergisi oranlarındaki bu dibe doğru baskının gelir kaybına yol açacağından endişe duymaktadırlar. Ancak veriler tam aksine 1982-2005 yılları arasında kurumlar vergisi gelirlerinin GSYİH ve toplam vergi gelirleri içerisindeki oranının arttığını göstermiştir. Dolayısıyla vergi gelirlerindeki değişim sadece vergi oranındaki değişmeye değil, vergi matrahına da bağlıdır. Bu çalışmada, temel kurumlar vergisi reformlarının (kurumlar vergisi oranlarındaki düşüşün ve kurumlar vergisi matrahındaki genişlemenin) nedenleri ve sonuçları araştırılmakta ve özellikle Devereux (2002) ve Loretz (2008) tarafından yapılan araştırmaların verilerinden yararlanılmaktadır.

The reforms on the corporation income tax caused by globalization and an evaluating on member of OECD

Most of OECD countries have been implemented some important reforms related to corporation income taxes in the last three decades. Statutory corporate tax rates have fallen from average of 48% in the early 1980s to 25% by the end of 2000s. Policy maker have worried about this decreasing on the tax because, this could cause some loss of revenue. However the data about GDP show that the rate of the corporate tax revenues in the GDP and total tax revenues has raised among 1982 to 2005. Therefore it could say that changes in tax revenue depend on not only tax rates but also tax base. In this sense, the purpose of the study is to examine reasons and results of the reforms on the corporation income taxes based on the data of Deveruex (2002) and Lortetz (2008).

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