Yıl 2019, Cilt 4 , Sayı 3, Sayfalar 350 - 369 2019-12-31

Küreselleşmenin Kurumlar Vergilendirmesi Üzerine Etkisi: KOF Küreselleşme Endeksi’nden Bulgular
The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index

Gamze ÖZ-YALAMAN [1] , Deniz SEVİNÇ [2] , Güven SEVİL [3]


Küreselleşmedeki artış, ülkelerin vergi politikalarını yeniden tanımlamalarına yol açmaktadır. Ayrıca küreselleşme ortaya çıkabilecek olası riskleri telafi etme amacıyla hükümetler üzerinde vergi politikalarını gözden geçirme baskısı da yaratmıştır. Bu kapsamda dünyada birçok ülkenin son yıllarda kurumlar vergisi oranlarını düşürmüş olması dikkat çekicidir. Bu nedenle, çalışma, küreselleşme artışının bu düşüş sürecindeki rolünü araştırmaktadır. Çalışmada, 1998-2016 dönemi için 33 ülkeden oluşan panel veri seti kullanılarak, küreselleşmenin kurumlar vergisi üzerinde önemli bir etkisinin olup olmadığı test edilmiştir. Çalışmada küreselleşmenin ekonomi, ticaret ve politika olmak üzere üç ana boyutu ele alınmıştır. Bunun yanında de facto ve de jure olmak üzere iki farklı ölçüm yöntemi kullanılmıştır. Ampirik sonuçlar, küreselleşme ile kurumlar vergisi arasında negatif bir ilişki olduğunu göstermektedir. Sonuçlar, küreselleşmenin farklı boyutları ve ölçümleri açısından da tutarlıdır. Küresel entegrasyonun politika yapıcılar için önemli olduğu ve entegrasyonun artmasının ülkelerin bağımsız ulusal mali ve ekonomik politikalarını da etkilediği sonucuna varılabilir.

The increase in globalization has led to the redefinition of the tax policy perceptions of countries. The increase in globalization has also led to pressures on governments to revise their taxation policies in order to compensate for the potential risks that may arise. It is noteworthy that many countries around the world have reduced corporate tax rates in recent years. Thus, this paper investigates the role of increasing globalization in this process of decline. For this, the paper tests whether globalization has a significant effect on corporate taxation by using a panel of 33 countries over the period 1998-2016. The paper takes into account three main dimensions of globalization: economic, trade and politics. Moreover, the paper uses the two different measurements of globalization: de facto and de jure. The empirical results suggest a negative relationship between globalization and corporate tax. The results are robust in terms of different dimensions and measurements of globalization. It can be concluded that global integration does matter for policymakers and increasing integration also influences independent national fiscal and economic policies of countries.

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Birincil Dil en
Konular Sosyal, İşletme
Yayınlanma Tarihi Aralık 2019
Bölüm Makaleler
Yazarlar

Orcid: 0000-0002-4760-523X
Yazar: Gamze ÖZ-YALAMAN (Sorumlu Yazar)
Kurum: ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ
Ülke: Turkey


Orcid: 0000-0002-6223-9450
Yazar: Deniz SEVİNÇ
Kurum: ANADOLU ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ

Yazar: Güven SEVİL
Kurum: ANADOLU ÜNİVERSİTESİ, AÇIKÖĞRETİM FAKÜLTESİ

Tarihler

Yayımlanma Tarihi : 31 Aralık 2019

APA Öz-yalaman, G , Sevi̇nç, D , Sevi̇l, G . (2019). The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index . Ekonomi Politika ve Finans Araştırmaları Dergisi , 4 (3) , 350-369 . DOI: 10.30784/epfad.632288