Sermaye Kaçışı Problemi Karşısında Değişen Vergileme Anlayışı

Year 2005, Volume: 2 Issue: 2, - , 01.12.2005

Birol Karakurt

Abstract

Globalleşme sermaye hareketlerine artan ölçüde özgürlüğü içerir. Sermayenin serbest hareket olanağına kavuşması ve firmaların coğrafik olarak dağılımı için fırsatlar vergi otoriteleri için esaslı meydan okumalar oluşturmuştur. Yeni ekonomik ortamda, yüksek oranlı vergiler uygulamak neredeyse imkânsızdır. Bu durum özellikle sermaye üzerindeki vergiler için söz konusudur. Böyle bir uygulama karşısında sermaye hiç vergi olmayan ya da görece olarak daha düşük vergilemenin olduğu ülkelere yönelmektedir. Yani, sermayeyi yüksek vergileme sermaye kaçışına, dolayısıyla yurtiçi verimliliğin düşmesine ve vergi tabanının aşınmasına sebep olmaktadır. Artan sermaye kaçışı tehlikesi karşısında globalleşme teorisyenleri, sermayeyi ülkeye çekmek ve geri getirmek için en önemli rekabet stratejilerinden birinin bireyler ve kurumlar üzerindeki vergi yükünü düşürmek olduğunu ifade etmişlerdir. Sermaye kaçışı ve vergi tabanındaki aşınmanın önüne geçebilmek için vergileme alanında bir takım düzenlemeler yapmak kaçınılmaz olmuştur. Sonuç olarak, artan sermaye mobilitesi ulusal vergi politikalarını değişime uğratmıştır.

Keywords

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