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Küreselleşmenin Vergi Politikaları Üzerindeki Etkinsizlik Etkisi

Yıl 2009, Cilt: 14 Sayı: 3, 21 - 37, 01.09.2009

  Doç.Dr.Nihal Kargı Doç.Dr.Ekrem Karayılmazlar

Öz

Anahtar Kelimeler

-

Kaynakça

  • 1. AVI-YONAH,R.S.,(2000), Globalization, Tax Competition and the Fiscal Crisis of the Welfare State, Harvard Law School, Public Law and Legal Theory Working Paper Series, Working Paper No:004, Spring.
  • 2. BASU,S.(2003), Implementıng E-Commerce Tax Polıcy, http://www.bileta.ac.uk/03papers/basu.html, (erişim 09.11.2008)
  • 3. BENLİKOL, S., MÜTFÜOĞLU,H.,(1995), Türk Vergi Sisteminin Avrupa Birliğine Uyumu, İstanbul: Ticaret Odası Yayın No:195-36.
  • 4. BINGER,A., (2003), Global Public Goods And Potential Mechanisms For Financing Availability, http// www.un.org/ esa/analysis/ devplan/al_binger.pdf, (erişim 09.11.2008)
  • 5. BIS (2007), Triennial Central Bank Survey of Foreign Exchange and Derivatives Market Activity in 2007, www.bis.org. (erişim: 01.12.2008)
  • 6. CULLIS, J. ve JONES, P. (1998) Public Finance and Public Choice: Oxford: Oxford University Press.
  • 7. EDWARDS, C. and RUGGY, V. D. (2002) International Tax Competition A 21 st- Century Restraint on Government, Policy Analysis.
  • 8. EGGERT, W. (2001) Capital Tax Competition with Socially Wasteful Government Consumption, European Journal of Political Economy, 17, 517-529.
  • 9. ERNST & YOUNG LLP. (1999). The Second Annual Ernst & Young Internet Shopping Study: The Digital Channel Continues to Gather Steam. Washington, D. C.: National Retail Federation.
  • 10. FOX, W. F. ve MURRAY, M.N., (1997), The Sales Tax And Electronic Commerce: So What’s New? http://ntj.tax.org/wwtax/ntjrec.nsf/0/c8ed7cf34f0ba1e885256863004a594 b/$FILE/v50n3573.pdf , (erişim 27.10.2008).
  • 11. GOLDSTEİN,A. ve O’CONNOR,D., (2002) ,E-commerce for Development:Prospects and Policy Issues, http://www.vuw.ac.nz/~caplabtb/ismedocs/Goldstein.pdf, (erişim: 22.10.2008).
  • 12. JHA, R., (2002), Innovative Sources of Development Finance – Global Cooperation in the 21st Century, http://rspas.anu.edu.au/economics/publish/papers/wp2002/wp-econ- 2002-09.pdf, (erişim: 21.10. 2008).
  • 13. KARGI, N. ve KARAYILMAZLAR, E.(2009), Küresel Probleme Küresel Çözüm: Tobin Vergisi, Çağ Üniversitesi Sosyal Bilimler Dergisi, 6, 1, 22-48.
  • 14. KAUL, I. ve LANGMORE, J., (1996). The Tobin Tax, Coping with Financial Volatility, Editör: Haq, M., Kaul, I. ve Grunberg, I., 1996., Potential uses of the revenue from a Tobin Tax.içinde, Oxford University Press, New York, pp. 255–272.
  • 15. KOYUTÜRK, S. (1997), “31. CIAT Genel Kurulu’ndan Gündeme Gelen Konular”, Vergi Dünyası, Sayı:191, Temmuz.
  • 16. LAVIGNE, M. (1999), The Economics of Transition From Socialist Economy to Market Economy, ST Martin’s Press, New York.
  • 17. MEUSSEN, G. (2003) The EU-Fight Against Harmful Tax Competition; Developments in Light of the Enlargement of the EU with 10 Candidate Member States. http://www.eurofaculty.lu/taxconference/ files/tp_A2/Meussen.pdf. (erişim 12.11.2008).
  • 18. OECD (1998) Harmful Tax Competition: An Emerging Global Issue, Paris:
  • 19. OECD, (2000) Towards Global Tax Co-operation (Report to the 2000 Ministerial Council Meeting and Recommendations by the Committee on Fiscal Affairs): Progress in Identifying and Eliminating Harmful Tax Practices, http:www:oecd.org/daf/fa/harm_tax/Refprt_En.pdf.(erişim 26.10.2008).
  • 20. OECD (2004) The OECD’s Project on Harmful Tax Practices: The 2004 Progress Report, Paris:
  • 21. ÖNDER, İ. (2003), “Kapitalist İlişkiler Bağlamında ve Türkiye’de Devletin Yeri ve İşlevi”, Köse, A.H. Şenses, F. ve Yeldan, E.(der.), Küresel Düzen: Birikim, Devlet ve Sınıflar içinde, İletişim Yayınları, 249-286, Ankara.
  • 22. RAFFER, K. 1998. "The Tobin Tax: Revising a Discussion." World Development 26:3: 529-38.
  • 23. SCHUKNECHT, L., (1998); “A Simple Trade Policy Perspective on Capital Controls”, Staff Working Paper, ERAD-98-11, World Trade Organization, October.
  • 24. STEWART, K.G. and WEBB, M.C. (2003) Capital Taxation, Globalization, and International Tax Competition, Working Paper, EWp0301, Canada: University of Victoria.
  • 25. TANZİ,V. (2001), Globalization, Tax System, and the Architecture of the Global Economic System, http://www.fiscalreform.net/library/pdfs/tanzi_and _the_world_06.pdf, (erişim 01.11.2008).
  • 26. TEATHER, R. (2002) Harmful Tax Competition?, Economic Affairs, 58- 61.Aralık.
  • 27. TIEBOUT, C.M. (1956) A Pure Theory of Local Expenditures, Journal of Political Economy, 64, 416-424.
  • 28. TOBIN, J., (1974) The New Economics One Decade Older . Princeton, N.J.: Princeton University Press.
  • 29. UNCTAD.( 2001). E-commerce and development report 2001.New York: United Nations.
  • 30. UNDP, (1999), “Reinventing Global Governance for Humanity and Equity”, in Human Development Report, New York: Oxford University Press, 97-114.

KÜRESELLEŞMENİN VERGİ POLİTİKALARI ÜZERİNDEKİ ETKİNSİZLİK ETKİSİ

Yıl 2009, Cilt: 14 Sayı: 3, 21 - 37, 01.09.2009

  Doç.Dr.Nihal Kargı Doç.Dr.Ekrem Karayılmazlar

Öz

Küreselleşmeyle birlikte sermayenin mobilitesinin artması özellikle gelişmekte olan ülkeler arasında bu sermayeyi çekme yönünde bir rekabet başlatmıştır. Hızla artan bu rekabet, vergi oranlarının düşürülmesi sonucunda, ulus devletleri vergi gelirlerinin azalması sorunuyla karşı karşıya bırakmaktadır. Bilgi ve iletişim teknolojilerinde yaşanan gelişmeler de ticaretin sanal alana kaymasına sebep olarak vergi gelirleri açısından gelecekteki ciddi tehditlerin sinyallerini vermektedir. Ulus devletlerin küreselleşme nedeniyle uğrayacakları vergi kayıplarının önlenmesi konusunda uluslar arası kuruluşlar bazı projeler yürütmekle beraber henüz bir çözüm üretilememiştir. Konunun çözümü ise günümüz itibariyle birtakım radikal önlemlerin alınmasına odaklanmaktadır

Anahtar Kelimeler

Küreselleşme vergi gelirleri sermaye hareketleri e-ticaret

Kaynakça

  • 1. AVI-YONAH,R.S.,(2000), Globalization, Tax Competition and the Fiscal Crisis of the Welfare State, Harvard Law School, Public Law and Legal Theory Working Paper Series, Working Paper No:004, Spring.
  • 2. BASU,S.(2003), Implementıng E-Commerce Tax Polıcy, http://www.bileta.ac.uk/03papers/basu.html, (erişim 09.11.2008)
  • 3. BENLİKOL, S., MÜTFÜOĞLU,H.,(1995), Türk Vergi Sisteminin Avrupa Birliğine Uyumu, İstanbul: Ticaret Odası Yayın No:195-36.
  • 4. BINGER,A., (2003), Global Public Goods And Potential Mechanisms For Financing Availability, http// www.un.org/ esa/analysis/ devplan/al_binger.pdf, (erişim 09.11.2008)
  • 5. BIS (2007), Triennial Central Bank Survey of Foreign Exchange and Derivatives Market Activity in 2007, www.bis.org. (erişim: 01.12.2008)
  • 6. CULLIS, J. ve JONES, P. (1998) Public Finance and Public Choice: Oxford: Oxford University Press.
  • 7. EDWARDS, C. and RUGGY, V. D. (2002) International Tax Competition A 21 st- Century Restraint on Government, Policy Analysis.
  • 8. EGGERT, W. (2001) Capital Tax Competition with Socially Wasteful Government Consumption, European Journal of Political Economy, 17, 517-529.
  • 9. ERNST & YOUNG LLP. (1999). The Second Annual Ernst & Young Internet Shopping Study: The Digital Channel Continues to Gather Steam. Washington, D. C.: National Retail Federation.
  • 10. FOX, W. F. ve MURRAY, M.N., (1997), The Sales Tax And Electronic Commerce: So What’s New? http://ntj.tax.org/wwtax/ntjrec.nsf/0/c8ed7cf34f0ba1e885256863004a594 b/$FILE/v50n3573.pdf , (erişim 27.10.2008).
  • 11. GOLDSTEİN,A. ve O’CONNOR,D., (2002) ,E-commerce for Development:Prospects and Policy Issues, http://www.vuw.ac.nz/~caplabtb/ismedocs/Goldstein.pdf, (erişim: 22.10.2008).
  • 12. JHA, R., (2002), Innovative Sources of Development Finance – Global Cooperation in the 21st Century, http://rspas.anu.edu.au/economics/publish/papers/wp2002/wp-econ- 2002-09.pdf, (erişim: 21.10. 2008).
  • 13. KARGI, N. ve KARAYILMAZLAR, E.(2009), Küresel Probleme Küresel Çözüm: Tobin Vergisi, Çağ Üniversitesi Sosyal Bilimler Dergisi, 6, 1, 22-48.
  • 14. KAUL, I. ve LANGMORE, J., (1996). The Tobin Tax, Coping with Financial Volatility, Editör: Haq, M., Kaul, I. ve Grunberg, I., 1996., Potential uses of the revenue from a Tobin Tax.içinde, Oxford University Press, New York, pp. 255–272.
  • 15. KOYUTÜRK, S. (1997), “31. CIAT Genel Kurulu’ndan Gündeme Gelen Konular”, Vergi Dünyası, Sayı:191, Temmuz.
  • 16. LAVIGNE, M. (1999), The Economics of Transition From Socialist Economy to Market Economy, ST Martin’s Press, New York.
  • 17. MEUSSEN, G. (2003) The EU-Fight Against Harmful Tax Competition; Developments in Light of the Enlargement of the EU with 10 Candidate Member States. http://www.eurofaculty.lu/taxconference/ files/tp_A2/Meussen.pdf. (erişim 12.11.2008).
  • 18. OECD (1998) Harmful Tax Competition: An Emerging Global Issue, Paris:
  • 19. OECD, (2000) Towards Global Tax Co-operation (Report to the 2000 Ministerial Council Meeting and Recommendations by the Committee on Fiscal Affairs): Progress in Identifying and Eliminating Harmful Tax Practices, http:www:oecd.org/daf/fa/harm_tax/Refprt_En.pdf.(erişim 26.10.2008).
  • 20. OECD (2004) The OECD’s Project on Harmful Tax Practices: The 2004 Progress Report, Paris:
  • 21. ÖNDER, İ. (2003), “Kapitalist İlişkiler Bağlamında ve Türkiye’de Devletin Yeri ve İşlevi”, Köse, A.H. Şenses, F. ve Yeldan, E.(der.), Küresel Düzen: Birikim, Devlet ve Sınıflar içinde, İletişim Yayınları, 249-286, Ankara.
  • 22. RAFFER, K. 1998. "The Tobin Tax: Revising a Discussion." World Development 26:3: 529-38.
  • 23. SCHUKNECHT, L., (1998); “A Simple Trade Policy Perspective on Capital Controls”, Staff Working Paper, ERAD-98-11, World Trade Organization, October.
  • 24. STEWART, K.G. and WEBB, M.C. (2003) Capital Taxation, Globalization, and International Tax Competition, Working Paper, EWp0301, Canada: University of Victoria.
  • 25. TANZİ,V. (2001), Globalization, Tax System, and the Architecture of the Global Economic System, http://www.fiscalreform.net/library/pdfs/tanzi_and _the_world_06.pdf, (erişim 01.11.2008).
  • 26. TEATHER, R. (2002) Harmful Tax Competition?, Economic Affairs, 58- 61.Aralık.
  • 27. TIEBOUT, C.M. (1956) A Pure Theory of Local Expenditures, Journal of Political Economy, 64, 416-424.
  • 28. TOBIN, J., (1974) The New Economics One Decade Older . Princeton, N.J.: Princeton University Press.
  • 29. UNCTAD.( 2001). E-commerce and development report 2001.New York: United Nations.
  • 30. UNDP, (1999), “Reinventing Global Governance for Humanity and Equity”, in Human Development Report, New York: Oxford University Press, 97-114.
Toplam 30 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

  Doç.Dr.Nihal Kargı Bu kişi benim

Doç.Dr.Ekrem Karayılmazlar Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2009
Yayımlandığı Sayı Yıl 2009 Cilt: 14 Sayı: 3

Kaynak Göster

APA Kargı, .D., & Karayılmazlar, D. (2009). KÜRESELLEŞMENİN VERGİ POLİTİKALARI ÜZERİNDEKİ ETKİNSİZLİK ETKİSİ. Süleyman Demirel Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 14(3), 21-37.