Vergi Rekabetine ilişkin Göstergeler: Avrupa Birliği Üyesi Ülkeler için Bir Değerlendirme

Öz

-

Anahtar Kelimeler

• -

VERGİ REKABETİNE İLİŞKİN GÖSTERGELER: AVRUPA BİRLİĞİ ÜYESİ ÜLKELER İÇİN BİR DEĞERLENDİRME

Öz

Vergiye ilişkin ülkeler arasında yapılan karşılaştırmalarda çok farklı göstergeler kullanılmaktadır. Vergi gelirlerinin gayrisafi yurtiçi hasılaya olan oranı, kanuni vergi oranı(KVO) ve efektif vergi oranı (EVO) sıklıkla karşılaşılan göstergeler arasında yer almaktadır. Ancak bu göstergelerden hangisinin daha açıklayıcı bilgi verdiği konusu açıklık kazanmamıştır. Küreselleşme ile birlikte artan rekabet ortamında daha gerçekçi bilgiye ihtiyaç duyulmaktadır. Çalışmamızda, farklı vergi göstergeleri tanımlanarak AB 27 üye ülkesi için, bu göstergeler karşılaştırılarak son yıllardaki durum analiz edilmeye çalışılacaktır. EVO’ları daha gerçekçi bilgi düzeyi sağlarken, işgücü ve kurum gelirleri üzerinden alınan vergilerin daha çok rekabete konu olduğu gözlenmektedir.

Kaynakça

1. Amuza, A.(2204), “ A Macroeconomic Approach to Estimating Effective Tax Rates in South Africa” South African Journal of Economic and Management Sciences,7,1:117-131
2. Barro, R.J., Sahasakul, C., (1983). “Measuring the Average Marginal Tax Rate from the Individual Income Tax.” Journal of Business 56:419-452.
3. Blankenau F. W. , N.B.Simpson , M. Tomljanovich (2007) “Public Education Expenditures, Taxation and Growth: Linking Data to Theory” Ameican Economic Review Vol 97 No:2:393-397
4. Bleaney, M., N.Gemmel, R.Kneller (2001) “Testing the Endogenous Growth Model: Public Expenditure, Taxation, and Growth Over The Long Run” Candian Journal of Economics Vol:34 No:1: 36-57
5. Capolupo, R. (2000) “ Output Taxation, Human Capital and Growth” The Manchester School Vol:68 No:2: 166 -183
6. Devereux, M., R.Griffith ve A.Klemm (2002) “Corporate Income Tax Reforms and International Tax Competition” Economic Policy, Oct:.451-495
7. Devereux, M.P. ve R. Griffith (2003) “ Evaluating Tax Policy For Location Desicion” International Tax and Public Finance, 10: 107- 126
8. Directorate General II of the European Commission (1997), “Effective Taxation and tax Convergence in the EU and the OECD” unpublished memo 5/1997

9. Engen ,E.M. (1996) “Taxation and Economic Groth” NBER Working Paper No:5826
10. Eurostat (1997), Structures of the Taxation Systems in the European Union , 1970-1995, Series 2A, Luxembourg
11. Eurostat (2006), Structures of the Taxation Systems in the European Union, 1995-2004, European Commission Directorate , General Taxation and Customs, Eurostat European Commision
12. Eurostat (2010), Taxation Trends in the European Union Data For the EU Member States , Iceland and Norway, European Commission , Taxation and Customs Union, Eurostat European Commision
13. Eurostat (2010), Taxation Trends in the European Union Data For the EU Member States , Main Results, European Commission , Taxation and Customs Union, Eurostat European Commision
14. Feldstein,M.,L.Dicks-Mireaux , ve J. Poterba (1981), “The Effective Tax Rate and the Pretax Rate of Return” Journal of Public Economics
15. Feldstein,M., ve L. Summers (1979), “Inflation and the Taxation of Capital Income in the Corporate Sector” National Tax Journal 32(4):445-470
16. Finkenzeller , M. ve C. Spengel (2004) “ Taxation Papers Measuring the Effective Levels of Company Taxation inthe New Member States: A Quantitative Analysis”, European Commission, Working Paper No:7
17. Fisman , R. Vj. Svensson ( 2007), “ Are Corruption and Taxation Really Harmful to Growth ? Firm Level Evidence” Journal of Development Economics 83: 63-75
18. Fullerton, D. (1984) “Which Effective Tax Rate?” National Tax Journal 37(1):23-41
19. Genschel, P. (2002) “Globalization, Tax Competition , and the Welfare State” Politics Society, 30 :245-275
20. Giray, Filiz (2010) Avrupa Birliği ve Türkiye’de EVO’ları, Ezgi Yayınevi, Bursa
21. Giray, Filiz (2005) Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları , Akdeniz İİBF Dergisi (9) : 93-122
22. Giannini S. ve C. Magguilli (2002) “The Effective Tax Rates in the EU Commission Study on Corporate Taxation : Methodological Aspects, Main Results and Policy Implications” http://www.cesifogroup.de/pls/guestci/download/CESifo%20Working%20Pape rs%202002/CESifo%20Working%20Papers%20February%202002/cesifo_wp6 66.pdf Ziyaret Tarihi : Aralık 2008
23. Holland, D. M., and Myers, S. C. (1980), Profitability and capital costs for manufacturing corporations and all nonfinancial corporations. American Economic Review Vol.70, No.2 : 320-25.
24. Janeba,E., (1997) International Tax Competition , Tubingen Mohr Siebeck
25. Jarass, L. & G.M. Obermair (1997) “More Jobs, Less Tax Evasion, Cleaner Enviroment”, Report Commissioned by The European Commission.
26. Jones, L.E., R.E . Manuelli , P.E.Rossi (1993), “Optimal Taxation, in Models of Endogenous Growth “ Journal of Political Economy Vol. 101. No: 3 :485-517
27. King, M. A ve D. Fullerton (1984) , The Taxation of Income From Capital , Chicago,
28. University of Chicago Press
29. Kneller, R. M.F.Bleaney, N.Gemmell (1999), “Fiscal Policy and Growth : Evidence From OECD Countries” Journal Of Public Economics, 74: 171-190
30. Kramer , H. (1998), “Economic Aspects of Tax Co-Ordination in the EU”, Avustrailian Federal Ministry of Finance, Conference Proceedings: Tax Competition and Co-Ordination of Tax Policies in the European Union , Vienna. Austrian Institute of Economic Research
31. Loines, D. H. (1981) “Estimates If Effective Marginal Tax Rates on Factor Incomes” The Journal of Business, University of Chicago, Vol.54 No.2 191-226
32. Mendoza, E. G., G.M. Millesi-Ferreti, ve P.Asea (1997), “On the Effectiveness of Tax Policy in Altering Long Run Growth: Harberger’s Super Neutrality Conjecture”, Journal of Public Economics, 66(1):99-126
33. Mendoza, E.G.,A.Razin, ve L.L. Tesar (1994) “Effective Tax Rates in Macroeconomics. Cross Country Estimates of Tax Rates on Factor Incomes and Consumption” Journal of Monetary Economics, 34 (3):297-323
34. Myles, .G.D.( 2000), “Taxation and Economic Growth” Vol.21 No.1:141-168
35. Razin , A. C. Yuen( 1999) “Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination” International Tax and Public Finance , 6, : 61-78
36. Scully, W. G.(2003) “Optimal taxation , Economic Growth and Income, Inequality” Public Chice 115: 299-312
37. Seater, J.J., (1985). “On the Construction of Marginal Federal Personal and Social Security Tax Rates in the U.S” Journal of Monetary Economics 15: 121-135.
38. Stephenson, E.F.,(1998) “Avarage Marginal Tax Rates Revisited” Journal of Monetary Economics, Vol.41: 389-409
39. Stewart , Kenneth G ve Michael Webb (2003) , “Capital Taxation , Globalization and International Tax Competition” University of Victoria, Department of Economics, Working Paper EWP 0301
40. OECD(2000) “ Effective Avarage Tax rates on Capital, Labour and Consumption Goods: Cross Country Estimates” Economic Departments
41. Ünlükaplan, İlter, ve İ.Arısoy (2011) “Türkiye Ekonomisi İçin EVO’larının Hesaplaması” Ege Akademik Bakış Sayı :1 Cilt :11 : 1303-1312
42. Volkerink , Bjorn ve J. Haan (2000) “Tax Ratios : A Critical Survey” http://volkerink.net/papers/taxratio.pdf Erişim Tarihi :Ekim 2010
43. Yakita, A. (2003) “ Taxation and Growth with Overlapping Generations” Journal of Public Economics 87: 467- 487
44. Volkerink , Bjorn ve J. Haan (2000) “Effective Tax Rates in Macro Economics: A Note” http://www.volkerink.net/papers/etr_note.pdf Erişim Tarihi : Ekim 2010