Vergi Rekabetine ilişkin Göstergeler: Avrupa Birliği Üyesi Ülkeler için Bir Değerlendirme

Abstract

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VERGİ REKABETİNE İLİŞKİN GÖSTERGELER: AVRUPA BİRLİĞİ ÜYESİ ÜLKELER İÇİN BİR DEĞERLENDİRME

Abstract

Vergiye ilişkin ülkeler arasında yapılan karşılaştırmalarda çok farklı göstergeler kullanılmaktadır. Vergi gelirlerinin gayrisafi yurtiçi hasılaya olan oranı, kanuni vergi oranı(KVO) ve efektif vergi oranı (EVO) sıklıkla karşılaşılan göstergeler arasında yer almaktadır. Ancak bu göstergelerden hangisinin daha açıklayıcı bilgi verdiği konusu açıklık kazanmamıştır. Küreselleşme ile birlikte artan rekabet ortamında daha gerçekçi bilgiye ihtiyaç duyulmaktadır. Çalışmamızda, farklı vergi göstergeleri tanımlanarak AB 27 üye ülkesi için, bu göstergeler karşılaştırılarak son yıllardaki durum analiz edilmeye çalışılacaktır. EVO’ları daha gerçekçi bilgi düzeyi sağlarken, işgücü ve kurum gelirleri üzerinden alınan vergilerin daha çok rekabete konu olduğu gözlenmektedir.

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