Doğrudan Yabancı Yatırımlar-Vergi İlişkisi: Bazı Avrupa Birliği Ülkeleri ve Türkiye

Year 2010, Volume: 9 Issue: 1, 69 - 85, 01.06.2010

Ali Yavuz Serdar Çiçek

Abstract

Küreselleşen dünyada bireylerin, piyasaların ve sermayenin özgürleşmesi doğrudan ve dolaylı sermayeyi çekme konusunda ülkeleri kıyasıya bir rekabet içine sokmaktadır. Özellikle üretimi ve istihdamı artırıcı etkileri bulunan doğrudan yatırımları kendisine çekmek isteyen gelişmekte olan ülkeler, vergi politikalarını tekrar gözden geçirmekte ve başta vergi teşvikleri olmak üzere birtakım teşvik tedbirleri uygulamaktadır. Bu süreçte bazı ülkeler daha ön plana çıkarken bazı ülkeler istedikleri başarıyı yakalayamamaktadır. Bu çalışmanın amacı, hâlihazırda Avrupa Birliği üyesi olan ve Türkiye’nin doğrudan yatırımları çekme hususunda rakibi sayılabilecek eski merkezi ve doğu Avrupa ülkelerinden bazılarının uyguladığı yatırım teşvik tedbirleri arasında önemli yeri olan vergi politikalarını değerlendirmektir. Bu değerlendirme sırasında söz konusu ülkelerin uygulamış olduğu gelir vergisi, kurumlar vergisi, katma değer vergisi gibi temel vergilerdeki değişimler ve bugüne kadar ki yatırım çekme performansı karşılaştırmalı olarak değerlendirilmiştir

Keywords

Merkezi ve Doğu Avrupa Ekonomileri, Doğrudan Yabancı Yatırımlar, Vergi Politikaları

Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey

Abstract

In the globalizing world; individuals, markets and capital are more mobile than the past for that reason countries are in cutthroat competition for attract the direct and indirect investments. Especially, developing countries overview their own tax policy and perform incentive measures including tax incentives to attract the direct investments which have a positive effect of production and employment level. In this process, some countries achieve their goals and some are not. The purpose of this study evaluate the difference of tax policies in Turkey which in EU candidacy process and some old central, east Europe countries which are in EU and the main rival of Turkey to attracting direct investments. In this evaluation process, changing income tax, corporate tax, value added tax and performance of attracking the direct investments which was performed in selected countries, were evaluated by comparative

Keywords

Economies of Central And Eastern Europe, Foreign Direct Investments, Tax Policies

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