Turkey's Competitiveness in Corporate Tax in the Context of International Tax Competitiveness Index

Abstract

A competitive tax system is extremely important for attracting circulating capital and increasing investments. Countries that want to attract capital in circulation can provide an attractive environment for investors through incentives in their tax systems. In particular, exemptions and exceptions, tax deductions, tax rates, and other practices that allow the reduction of the tax base are among the important factors affecting the decisions of investors in corporate tax systems. Considering these factors, the International Tax Competitiveness Index is developed. The index provides guidance on the extent to which the tax system ensures competitiveness and neutrality. The main objective of this study is to analyze the main components used by the International Tax Competitiveness Index developed by the US-based Tax Foundation to measure competitiveness in corporate tax and to determine Turkey’s position in terms of competitiveness in corporate tax. In this context, the study analyzes in detail the main components that the index takes into account in the determination of corporate tax scores. Then, the position of the Turkish corporate tax system in terms of the criteria included in the index components is evaluated.

Keywords

• Tax Competitiveness Index
• Corporate Tax
• Tax Rate
• Tax Incentives

Uluslararası Vergi Rekabet Edebilirlik Endeksi Bağlamında Türkiye’nin Kurumlar Vergisinde Rekabet Edebilirliği

Abstract

Rekabetçi bir vergi sistemi dolaşımdaki sermayenin ülkeye çekilmesi ve yatırımların arttırılması bakımından son derece önemlidir. Dolaşımdaki sermayeyi çekmek isteyen ülkeler vergi sistemlerinde yer alan teşvikler aracılığıyla yatırımcılara cazip bir ortam hazırlayabilmektedirler. Özellikle kurumlar vergisi sistemlerinde yer alan muafiyet ve istisnalar, vergi indirimleri, vergi oranları ve vergi matrahının azaltılmasına imkân tanıyan diğer uygulamalar yatırımcıların kararlarını etkileyen önemli faktörlerdendir. Bu faktörler göz önüne alınarak Uluslararası Vergi Rekabet Edebilirlik Endeksi geliştirilmiştir. Endeks vergi sisteminin rekabetçiliği ve tarafsızlığı ne ölçüde sağladığı konusunda yol gösterici niteliktedir. Bu çalışmanın temel amacı, ABD merkezli Tax Foundation kurumu tarafından geliştirilen Uluslararası Vergi Rekabet Edebilirlik Endeksi’nin kurumlar vergisinde rekabet edebilirliği ölçmek adına kullandığı temel bileşenlerin incelenmesi ve Türkiye’nin kurumlar vergisinde rekabet edebilirlik açısından hangi konumda olduğunun tespit edilmesidir. Bu kapsamda çalışmada, endeksin kurumlar vergisi skorlarının tespitinde dikkate aldığı temel bileşenler ayrıntılı şekilde incelenmiştir. Ardından, Türkiye kurumlar vergisi sisteminin, endeks bileşenlerinde yer alan kriterler açısından hangi konumda olduğuna yönelik değerlendirmeler yapılmıştır.

Keywords

• Vergi Rekabet Edebilirlik Endeksi
• Kurumlar Vergisi
• Vergi Oranı
• Vergi Teşvikleri

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