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DOĞRUDAN YABANCI SERMAYE YATIRIMLARININ KURUMLAR VERGİSİ GELİRLERİ ÜZERİNDEKİ ETKİSİNİN EKONOMETRİK ANALİZİ

Year 2010, Issue: 36, 133 - 153, 20.05.2015

İdris Sarısoy Selçuk Koç

Abstract

Bu çalışmada, doğrudan yabancı sermaye yatırımlarının (DYSY) ev sahibi ülkedeki kurumlar vergisi hâsılatına etkisinin incelenmesi amaçlanmaktadır. Bu amaçla 21 OECD ülkesinin 1981–2008 yılı verileri kullanarak panel regresyon ekonometrik yöntemiyle yaptığımız çalışmada DYSY gerçekleştirildikten 1 ve 2 yıl sonra ev sahibi ülkenin kurumlar vergisi hâsılatı üzerinde olumlu etkiye sahip olduğu görülmüştür. 21 ülke içinde DYSY’nin kurumlar vergisi hâsılatını en çok artırdığı ülke Norveç, en az ise Türkiye’dir. Bu ayrışmaya kurumlar vergisi oranları, harcamaları, etkinliği gibi konularda ülkeler arasındaki farklılıkların neden olabileceği düşünülmektedir.

Keywords

DYSY DYSY’nin Gelişimi Kurumlar Vergisi Panel Regresyon

References

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  • TARI, Recep; (2010), Ekonometri, Altıncı Baskı, Umuttepe Yayınları, Ko- caeli, 534s.
  • The World Bank the Multilateral Investment Guarantee Agency (MIGA); (2002), “Foreign Direct Investment Survey”, İnternet Adresi: http://www.miga.org/ documents/ FDIsurvey.pdf, Erişim Tarihi: 12.01.2010.
  • UNCTAD; “Definitions of FDI”, İnternet Adresi: http://www.unctad.org/ Tem- plates/Page.asp? intItemID=3147&lang=1, Erişim Tarihi: 27.01.2010.
  • UNCTAD; “FDI Stat, Major FDI indicators (WIR 2009)”, İnternet Adresi: http://stats.unctad.org/FDI/TableViewer/tableView.aspx?ReportId=308 4, Erişim Tarihi: 21.12.2009.
  • UNCTAD; (1998), “World Investment Report 1998: Trends and Determinants”, İnternet Adresi: http://www.unctad.org/en/docs/wir1998_en.pdf, Erişim Tarihi: 18.01.2010.
  • UNCTAD; (1999), “Foreign Portfolio Investment (FPI) and Foreign Direct Investment (FDI): Characteristics, Similarities, Complementarities and Differences, Policy Implications and Development Impact”, İnternet Adresi: http://www.unctad.org/en/docs/c2em6d2&c1.en.pdf, Erişim Tarihi: 13.01.2010.
  • UNCTAD; (2009), “Assessing the Impact of the Current Financial and Eco- nomic Crisis on Global FDI Flows”, http://www.unctad.org/ en/docs/diaeia20093_en.pdf, Erişim Tarihi: 13.01.2010. İnternet Adresi:
  • UNCTAD; (2010), “World Investment Report 2010: Investing in a Low-Carbon Economy”, en/docs/wir2010_en.pdf, Erişim Tarihi: 31.01.2010.

Year 2010, Issue: 36, 133 - 153, 20.05.2015

İdris Sarısoy Selçuk Koç

Abstract

References

  • BISWAS, Romita; (2002), “Determinants of Foreign Direct Investment”, Re- view of Development Economics, 6 (3), ss. 492–504,
  • DEMEKAS, Dimitri G., Balazs HORVATH, Elina RIBAKOVA ve Yi WU; (2005), Foreign Direct Investment in Southeastern Europe: How (and How Much) Can Policies Help?, IMF Working Paper: WP/05/110.
  • De MOOIJ, Ruud A. ve Sjef EDERVEEN; (November 2003), “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research”, Inter- national Tax and Public Finance, 10 (6), ss. 673–693,
  • De MOOIJ, Ruud A. ve Sjef EDERVEEN; (2005), “How Does Foreign Direct Investment Respond to Taxes? A Meta Analysis”, İnternet Adresi: http://www.nottingham.ac.uk/shared/shared_levevents/conferences/200 5_Oct_ruud _de_mooij_paper.pdf, Erişim Tarihi: 07.02.2010.
  • DEVEREUX, Michael. P. ve Harold FREEMAN; (1995), “The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes”, International Tax and Public Finance, 2, ss. 85–106.
  • DEVEREUX, Michael P. ve Rachel GRIFFITH; (2002), “The Impact of Corpo- rate Taxation on the Location of Capital: A Review”, Swedish Eco- nomic Policy Review, 9, ss. 79–102,
  • FILIPPOV, Sergey ve Kálmán KALOTAY; (2009), Foreign Direct Invest- ment in Times of Global Economic Crisis: Spotlight on New Europe, UNU-MERIT Working Papers, No: 2009–021.
  • GOLUB, Stephen S.; (2003), Measures of Restrictions on Inward Foreign Direct Investment for OECD Countries, Economics Department Working Papers No. 357.
  • GROPP, Reint ve Kristina KOSTIAL; (2000), The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?, European Central Bank Working Paper Series, No. 31.
  • GRUBERT, Harry ve Jonh MUTTI; (1991), “Taxes, Tariffs and Transfer Pric- ing in Multinational Corporate Decision Making”, Review of Econom- ics and Statistics 73 (2), ss. 285– 293.
  • HARTMAN, David C.; (1982), Tax Policy And Foreign Direct Investment In The United States, NBER Working Paper Series, No. 967,
  • HINES, James R., Jr.; (1997), “Tax Policy and the Activities of Multinational Corporations”, Fiscal Policy: Lessons from Economic Research, Alan J. AUERBACH (Ed.), MIT Press, Cambridge MA, ss. 401–445.
  • HINES, James R., Jr.; (1999), “Lessons from Behavioural Responses to Interna- tional Taxation”, National Tax Journal, 54, ss. 305–322.
  • HINES, James R., Jr. ve Eric M. RICE; (1994), “Fiscal Paradise: Foreign tax Havens and American Business”, Quarterly Journal of Economics, 109, ss. 149–182.
  • KPMG; (2006), “KPMG's Corporate Tax Rate Survey: An international Analy- sis of Corporate Tax Rates from 1993 to 2006”, İnternet Adresi: http://www.bpb.de/files/H7INZU.pdf, Erişim Tarihi: 23.11.2009.
  • KOYAMA, Takeshi ve Stephen GOLUB; (2006), OECD’S FDI Regulatory Restrictiveness Index: Revision and Extension to More Economies, Economics Department Working Papers No. 525.
  • LANASPA, Luis; Fernando PUEYO ve Fernando SANZ; (June, 2008), “For- eign Direct Investment, Industrial Location and Capital Taxation”, The Annals of Regional Science, 42 (2), s. 413–423.
  • LIU, Chang; (2009), “Financial Crisis and FDI’s Interest in China’s Hinterland: A Quest for Social Infrastructure Factors”, International Conference on The Global Financial Crisis & International, Trade and Finan- cial Architecture, Korea University, Seoul, Korea: November 13, 2009, İnternet Adresi: http://globalisationandeconomicpolicy.com/ shared/ shared_levevents/conferences/Chang_Liu_s__paper_for_ Ko- rean_workshop.pdf, Erişim Tarihi: 13.01.2010.
  • OECD; “OECD Tax Database”, İnternet Adresi: http://www.oecd.org/ data- oecd/26/56/33717459.xls, Erişim Tarihi: 22.11.2009.
  • OECD; (2002), “Foreign Direct Investment for Development: Maximising Benefits, Minimising Costs”, İnternet Adresi: http://titania.sourceoecd. org/vl=1835591/ cl=25/nw=1/rpsv/cgi-bin/fulltextew.pl?prpsv =/ij/oecdthemes/ 9998007x/v2002n24/s1/p1l.idx, Erişim Tarihi: 13.01.2010.
  • OECD; (2008), “OECD Benchmark Definition of Foreign Direct Investment, Fourth Edition”, İnternet Adresi: http://browse.oecdbookshop .org/oecd/pdfs/browseit/ 2008031E.PDF, Erişim Tarihi: 12.01.2010.
  • QUERE; Agnes B., Lionel FONTAGNE ve Amina L. REVIL; (2005), “How Does FDI React to Corporate Taxation?”, International Tax and Pub- lic Finance, 12, ss. 583–603.
  • PATTERSON, Neil ve Marie MONTANJEES, John MOTALA ve Colleen CARDILLO; (2004), “Foreign Direct Investment: Trends, Data Avail- ability, Concepts, and Recording Practices”, İnternet Adresi: http://www.imf.org/external/pubs/ft/fdi/2004/fditda.pdf, Erişim Tarihi: 12.01.2010.
  • SEDMIHRADSKY, Milan ve Stanislav KLAZAR; (January 2002), Tax Com- petition for FDI in Central-European Countries, CESifo Working Paper No. 647 (1).
  • TARI, Recep; (2010), Ekonometri, Altıncı Baskı, Umuttepe Yayınları, Ko- caeli, 534s.
  • The World Bank the Multilateral Investment Guarantee Agency (MIGA); (2002), “Foreign Direct Investment Survey”, İnternet Adresi: http://www.miga.org/ documents/ FDIsurvey.pdf, Erişim Tarihi: 12.01.2010.
  • UNCTAD; “Definitions of FDI”, İnternet Adresi: http://www.unctad.org/ Tem- plates/Page.asp? intItemID=3147&lang=1, Erişim Tarihi: 27.01.2010.
  • UNCTAD; “FDI Stat, Major FDI indicators (WIR 2009)”, İnternet Adresi: http://stats.unctad.org/FDI/TableViewer/tableView.aspx?ReportId=308 4, Erişim Tarihi: 21.12.2009.
  • UNCTAD; (1998), “World Investment Report 1998: Trends and Determinants”, İnternet Adresi: http://www.unctad.org/en/docs/wir1998_en.pdf, Erişim Tarihi: 18.01.2010.
  • UNCTAD; (1999), “Foreign Portfolio Investment (FPI) and Foreign Direct Investment (FDI): Characteristics, Similarities, Complementarities and Differences, Policy Implications and Development Impact”, İnternet Adresi: http://www.unctad.org/en/docs/c2em6d2&c1.en.pdf, Erişim Tarihi: 13.01.2010.
  • UNCTAD; (2009), “Assessing the Impact of the Current Financial and Eco- nomic Crisis on Global FDI Flows”, http://www.unctad.org/ en/docs/diaeia20093_en.pdf, Erişim Tarihi: 13.01.2010. İnternet Adresi:
  • UNCTAD; (2010), “World Investment Report 2010: Investing in a Low-Carbon Economy”, en/docs/wir2010_en.pdf, Erişim Tarihi: 31.01.2010.
There are 32 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

İdris Sarısoy This is me

Selçuk Koç This is me

Publication Date May 20, 2015
Published in Issue Year 2010 Issue: 36

Cite

APA Sarısoy, İ., & Koç, S. (2015). DOĞRUDAN YABANCI SERMAYE YATIRIMLARININ KURUMLAR VERGİSİ GELİRLERİ ÜZERİNDEKİ ETKİSİNİN EKONOMETRİK ANALİZİ. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(36), 133-153.

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