OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ

Abstract

1980’li yılların başlarında, OECD ve AB üyesi ülkelerde vergi yapılarının ve vergi sistemlerinin yeniden düzenlenmeye ihtiyaç duyması konusu büyük önem kazanmıştır. Bu hususta, hem ekonomik kararlar üzerindeki bozucu etkileri nedeniyle vergi yükümlüleri üzerinde büyük maliyetler oluşturan vergi yapıları hem de vergiden kaçınmaya ve vergi kaçırmaya imkan sağlayan adaletsiz ve karmaşık vergi sistemleri etkili olmuştur. Bu bağlamda, son 26 yıl içinde; 1984 yılında İngiltere’nin, 1986’da ABD’nin yürürlüğe koyduğu reformlar ve bunları izleyen diğer vergi reformları genelde vergi oranını azaltıcı ve vergi tabanını genişletici reformlar olarak tanımlanabilir. Bu çalışmada öncelikle, oyun teorisinden elde edilen matrisler ve karar ağaçları yardımıyla OECD ve AB üyesi ülkelerin vergi stratejileri açıklanmaktadır. Daha sonra, 25 yıla ilişkin veri setiyle ülke örnekleri karşılaştırılarak her bir ülkenin vergi stratejilerinin başarılı sonuçlar elde edip etmediği ortaya konulmaya çalışılmaktadır. Bu gelişmeler ışığında; karşılaştırmalı ülke analizi vasıtasıyla ülkeler; A, B, C, D gibi farklı kategorilerde belirlenmiş ve sonuç olarak Türkiye’nin vergi stratejisi belirlenmeye çalışılarak, Türkiye’nin bu ülkeler içerisindeki gerçek konumu ortaya konulmuştur

Keywords

• Vergi yapısı ve vergi sistemi, karar-alma, vergilendirme oyunu

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