KÜRESELLEŞME SÜRECİNDE VERGİLEMENİN GÖÇ ETKİSİ

Küreselleşmiş bir dünyada birçok ekonomi birbirine entegre hale gelerek mükelleflerin çok da fazla bir mali yüke katlanmadan devletler arasında hareket kabiliyeti kolaylaşmıştır. Bunun bir neticesi olarak da vergi yükünün ağırlığı başta olmak üzere vergi idare yapısı, vergi sistem karmaşıklığı, vergi adaleti, vergi algısı gibi faktörlere bağlı olarak mükellefler yasal ikametgâhlarını terk ederek başka bölge veya ülkelere göç etmektedirler. Çalışmada vergilemenin mükellefleri göçe iten unsurları ve göç etkisi araştırılmıştır. Çalışmanın sonucunda özellikle yüksek vasıflı uzmanlar ile belirli sektördeki mükelleflerin yasal ikametgâhlarında değişiklik yapma tercihlerinde vergilerin de payının olduğu ortaya çıkmıştır. Buna göre mükellefler, vergi yükünün daha ağır olduğu bölge veya ülkelerden daha hafif olan bölge veya ülkelere göç etmektedirler.

EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS

In a globalized world, many economies have become integrated, making it easier for taxpayers to move between states without having to bear too much financial burden. As a result of this, taxpayers leave their legal residence and migrate to other regions or countries due to factors such as tax administration structure, complexity of the tax system, tax fairness, tax perception, and the weight of the tax burden in particular. In the study, the factors in taxation that drive taxpayers to immigrate and the effects of taxation on immigration were investigated. The results of the study revealed that taxes play a role in the preferences of especially the taxpayers in certain industries and high-skilled specialists to change their legal residence. Accordingly, taxpayers migrate to regions or countries with lower tax burden from the regions or countries where the tax burden is heavier.

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Kaynak Göster

Bibtex @araştırma makalesi { yead779788, journal = {Yönetim ve Ekonomi Araştırmaları Dergisi}, issn = {2148-029X}, eissn = {2148-029X}, address = {}, publisher = {Bandırma Onyedi Eylül Üniversitesi}, year = {2021}, volume = {19}, pages = {110 - 132}, doi = {10.11611/yead.779788}, title = {EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS}, key = {cite}, author = {Sandalcı, Ulvi and Sandalcı, İnci} }
APA Sandalcı, U , Sandalcı, İ . (2021). EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS . Yönetim ve Ekonomi Araştırmaları Dergisi , 19 (1) , 110-132 . DOI: 10.11611/yead.779788
MLA Sandalcı, U , Sandalcı, İ . "EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS" . Yönetim ve Ekonomi Araştırmaları Dergisi 19 (2021 ): 110-132 <
Chicago Sandalcı, U , Sandalcı, İ . "EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS". Yönetim ve Ekonomi Araştırmaları Dergisi 19 (2021 ): 110-132
RIS TY - JOUR T1 - EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS AU - Ulvi Sandalcı , İnci Sandalcı Y1 - 2021 PY - 2021 N1 - doi: 10.11611/yead.779788 DO - 10.11611/yead.779788 T2 - Yönetim ve Ekonomi Araştırmaları Dergisi JF - Journal JO - JOR SP - 110 EP - 132 VL - 19 IS - 1 SN - 2148-029X-2148-029X M3 - doi: 10.11611/yead.779788 UR - Y2 - 2021 ER -
EndNote %0 Yönetim ve Ekonomi Araştırmaları Dergisi EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS %A Ulvi Sandalcı , İnci Sandalcı %T EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS %D 2021 %J Yönetim ve Ekonomi Araştırmaları Dergisi %P 2148-029X-2148-029X %V 19 %N 1 %R doi: 10.11611/yead.779788 %U 10.11611/yead.779788
ISNAD Sandalcı, Ulvi , Sandalcı, İnci . "EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS". Yönetim ve Ekonomi Araştırmaları Dergisi 19 / 1 (Mart 2021): 110-132 .
AMA Sandalcı U , Sandalcı İ . EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Yönetim ve Ekonomi Araştırmaları Dergisi. 2021; 19(1): 110-132.
Vancouver Sandalcı U , Sandalcı İ . EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Yönetim ve Ekonomi Araştırmaları Dergisi. 2021; 19(1): 110-132.
IEEE U. Sandalcı ve İ. Sandalcı , "EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS", Yönetim ve Ekonomi Araştırmaları Dergisi, c. 19, sayı. 1, ss. 110-132, Mar. 2021, doi:10.11611/yead.779788