Uluslararası Vergi Rekabet Edebilirlik Endeksi Bağlamında Türkiye’nin Kurumlar Vergisinde Rekabet Edebilirliği

Yıl 2025, Cilt: 9 Sayı: 1, 636 - 655, 25.02.2025

Ahmet İnneci

https://doi.org/10.25295/fsecon.1493478

Öz

Rekabetçi bir vergi sistemi dolaşımdaki sermayenin ülkeye çekilmesi ve yatırımların arttırılması bakımından son derece önemlidir. Dolaşımdaki sermayeyi çekmek isteyen ülkeler vergi sistemlerinde yer alan teşvikler aracılığıyla yatırımcılara cazip bir ortam hazırlayabilmektedirler. Özellikle kurumlar vergisi sistemlerinde yer alan muafiyet ve istisnalar, vergi indirimleri, vergi oranları ve vergi matrahının azaltılmasına imkân tanıyan diğer uygulamalar yatırımcıların kararlarını etkileyen önemli faktörlerdendir. Bu faktörler göz önüne alınarak Uluslararası Vergi Rekabet Edebilirlik Endeksi geliştirilmiştir. Endeks vergi sisteminin rekabetçiliği ve tarafsızlığı ne ölçüde sağladığı konusunda yol gösterici niteliktedir. Bu çalışmanın temel amacı, ABD merkezli Tax Foundation kurumu tarafından geliştirilen Uluslararası Vergi Rekabet Edebilirlik Endeksi’nin kurumlar vergisinde rekabet edebilirliği ölçmek adına kullandığı temel bileşenlerin incelenmesi ve Türkiye’nin kurumlar vergisinde rekabet edebilirlik açısından hangi konumda olduğunun tespit edilmesidir. Bu kapsamda çalışmada, endeksin kurumlar vergisi skorlarının tespitinde dikkate aldığı temel bileşenler ayrıntılı şekilde incelenmiştir. Ardından, Türkiye kurumlar vergisi sisteminin, endeks bileşenlerinde yer alan kriterler açısından hangi konumda olduğuna yönelik değerlendirmeler yapılmıştır.

Anahtar Kelimeler

Vergi Rekabet Edebilirlik Endeksi, Kurumlar Vergisi, Vergi Oranı, Vergi Teşvikleri

Etik Beyan

Bu çalışmanın tüm hazırlanma süreçlerinde etik kurallara uyulduğunu yazarlar beyan eder. Aksi bir durumun tespiti halinde Fiscaoeconomia Dergisinin hiçbir sorumluluğu olmayıp, tüm sorumluluk çalışmanın yazarlarına aittir.

Turkey's Competitiveness in Corporate Tax in the Context of International Tax Competitiveness Index

Öz

A competitive tax system is extremely important for attracting circulating capital and increasing investments. Countries that want to attract capital in circulation can provide an attractive environment for investors through incentives in their tax systems. In particular, exemptions and exceptions, tax deductions, tax rates, and other practices that allow the reduction of the tax base are among the important factors affecting the decisions of investors in corporate tax systems. Considering these factors, the International Tax Competitiveness Index is developed. The index provides guidance on the extent to which the tax system ensures competitiveness and neutrality. The main objective of this study is to analyze the main components used by the International Tax Competitiveness Index developed by the US-based Tax Foundation to measure competitiveness in corporate tax and to determine Turkey’s position in terms of competitiveness in corporate tax. In this context, the study analyzes in detail the main components that the index takes into account in the determination of corporate tax scores. Then, the position of the Turkish corporate tax system in terms of the criteria included in the index components is evaluated.

Anahtar Kelimeler

Tax Competitiveness Index, Corporate Tax, Tax Rate, Tax Incentives

Etik Beyan

The author declares that ethical rules are followed in all preparation processes of this study. In the case of a contrary situation, Fiscaoeconomia has no responsibility, and all responsibility belongs to the study's author.

Kaynakça

• Abbas, S. M. A., Klemm, A., Bedi, S. & Park, J. (2012). A partial race to the bottom: corporate tax developments in emerging and developing economies, IMF Working Paper No: 2012/028, https://www.imf.org/en/Publications/WP/Issues/2016/12/31/A-Partial-Race-to-the-Bottom-Corporate-Tax-Developments-in-Emerging-and-Developing-Economies-25675 (Erişim Tarihi: 16.10.2023)
• Amberger, H., Gallemore, J. & Wilde, J. (2023). Corporate tax system complexity and investment. WU International Taxation Research Paper Series No: 2023-11, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4607146 (Erişim Tarihi: 04.11.2023)
• Atkinson, R. D. & Andes, S. (2011). Patent boxes: Innovation in tax policy and tax policy for innovation. The Information Technology & Innovation Foundation. https://www2.itif.org/2011-patent-box-final.pdf (Erişim Tarihi:10.11.2023)
• Beer, S., Griffiths, M. & Klemm, A. (2023). Tax distortions from inflation: What are they? How to deal with them?, IMF Working Paper No: 23/18, https://www.imf.org/en/Publications/WP/Issues/2023/01/27/Tax-Distortions-from-Inflation-What-are-They-How-to-Deal-with-Them-528666 (Erişim Tarihi: 12.11.2023)
• Biyan, Ö. & Yılmaz, G. (2018). A taxation problem caused by digital economy: Definition of virtual establishment. S. İpek & A. Gerçek, A. (Eds.), Current perspectives in public finance (11-42). Berlin: Peter Lang.
• Brazell, D. W. & Mackie, J. B. (2000). Depreciation lives and methods: Current issues in the U.S. capital cost recovery system. National Tax Journal, 53(1), 531-561.
• Budak, T., James, S. & Sawyer, A. (2016). The complexity of tax simplification: Experiences from around the world. S. James, A. Sawyer& T. Budak (Eds.), The complexity of tax simplification (1-10). Londra: Pagrave Macmillian.
• Budak, T. (2017). The transformation of international tax regime: Digital economy. İnönü Üniversitesi Hukuk Fakültesi Dergisi, 8(2), 297-330.
• Bunn, D. & Asen, E. (2020). International tax competitiveness index 2020. Tax Foundation. https://taxfoundation.org/research/all/eu/2020-international-tax-competitiveness-index/ (Erişim Tarihi: 19.09.2023)
• Bunn, D. & Asen, E. (2021). International tax competitiveness index 2021. Tax Foundation. https://taxfoundation.org/research/all/eu/2021-international-tax-competitiveness-index/ (Erişim Tarihi: 19.09.2023)
• Bunn, D. (2022). International tax competitiveness index 2022. Tax Foundation. https://taxfoundation.org/research/all/global/2022-international-tax-competitiveness-index/ (Erişim Tarihi: 19.09.2023)
• Chen, D. & Mintz, J. (2013). 2013 annual global tax competitiveness ranking:corporate tax policy at a crossroads. SPP Research Papers, 6(35), https://www.policyschool.ca/wp-content/uploads/2016/03/2013-tax-competitiveness-chen-mintz.pdf
• Çelebi, A. K. & Kahriman, H. (2011). Avrupa Birliği ülkeleri ve Türkiye’de AR-GE faaliyetlerine yönelik vergi teşvikleri ve bunların karşılaştırmalı analizi. Maliye Dergisi, 161, 33-63.
• Çelikkaya, A. (2010). Globalleşmenin neden olduğu kurumlar vergisi reformları ve OECD üyesi ülkeler üzerine bir değerlendirme. Maliye Dergisi, 159, 36-52.
• Çelikkaya, A. (2021). Avrupa Komisyonunun dijital hizmet vergisi önerisinin ekonomik analizi. International Journal of Public Finance, 6(2), 176-192.
• Devereux, M. & Freeman, H. (1991). A general neutral profits tax. Fiscal Studies, 12(3), 1-15.
• Devereux, M. P, Griffith, R., Klemm, A., Thum, M. & Ottaviani, M. (2022). Corporate income tax reforms and international tax competition. Economic Policy, 17(35), 449-495.
• Dreßler, D. (2012). The impact of corporate taxes on investment. Centre for European Economic Research, Discussion Paper No:12-040, http://ftp.zew.de/pub/zew-docs/dp/dp12040.pdf (Erişim Tarihi:16.10.2023).
• Edizdoğan, N. & Çelikkaya, A. (2010). Vergilerin ekonomik analizi. Bursa: Dora Basım-Yayın Dağıtım.
• Enache, C (2023). Capital cost recovery across the OECD. https://taxfoundation.org/data/all/global/capital-allowances-cost-recovery-2023/ (Erişim Tarihi: 21.10.2023)
• Evers, L., Miller, H. & Spengel, C. (2015). Intellectual property box regimes: Effective tax rates and tax policy considerations. International Tax Public Finance, 22, 502-530.
• EY (2023). Worldwide corporate tax guide. https://www.ey.com/en_gl/tax-guides/worldwide-corporate-tax-guide (Erişim Tarihi: 12.10.2023)
• Ferhatoğlu, E. (2006). Uluslararası vergi rekabeti ve sürükleyici güçleri. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 7(1), 79-96.
• Fullerton, D. (1984). Which effective tax rate?, National Tax Journal, 37(1), 23-41.
• Hebous, S. & Klemm, A. (2018). A destination-based allowance for corporate equity. IMF Working Paper No: 18/239, https://www.imf.org/-/media/Files/Publications/WP/2018/wp18239.ashx (Erişim Tarihi: 12.10.2023)
• IFS (1991). Equity for companies: A corporation tax for the 1990s. Londra: Chameleon Press Ltd, https://ifs.org.uk/sites/default/files/output_url_files/comm26.pdf (Erişim Tarihi: 26.12.2023)
• Johansson, A., Heady, C., Arnold, J. M., Brys, B. & Vartia, L. (2008). Taxation and economic growth. OECD Economics Department Working Papers No: 620. https://www.oecd-ilibrary.org/taxation-and-economic-growth_5kzhpz16qlhb.pdf?itemId=%2Fcontent%2Fpaper%2F241216205486&mimeType=pdf
• Kayis-Kumar, A., Rose, T. & Breunig, R. (2022). Design considerations for an allowance for corporate equity (ACE) for Australia. TTPI Working Paper No: 3/2022, https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2022-03/complete_ace_wp_2022.pdf (Erişim Tarihi: 15.12.2023)
• Klein, D., Ludwig, C. A. & Spengel, C. (2022). Taxing the digital economy: Investor reaction to the European Commission’s digital tax proposals, National Tax Journal, 75(1), 61-92.
• Klemm, A. (2006). Allowances for corporate equity in practice. IMF Working Paper No: 06/259, https://www.imf.org/external/pubs/ft/wp/2006/wp06259.pdf (Erişim Tarihi: 21.12.2023)
• Kumar, R. & James, S. S. (2022). World Bank Global METR Database. World Bank Group. https://thedocs.worldbank.org/en/doc/6d1b393e35619d865ebc0713f69e442b-0350032022/original/METR-Report-Global-Database-Report.pdf (Erişim Tarihi: 20.12.2023)
• Kutbay, H. & Öz, E. (2021). Seçilmiş ülkelerde AR-GE faaliyetlerine sağlanan vergi teşvikleri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 67, 28-48.
• Max, M. M., Wielhouwer, J. L. & Wiersma, E. (2023). Estimating and imputing missing tax loss carryforward data to reduce measurement error. European Accounting Review, 32(1), 55-84.
• Mengden, A. (2023). International tax competitiveness index 2023. Tax Foundation. https://taxfoundation.org/wp-content/uploads/2023/10/TF-ITCI23-Book_16-10_FV.pdf (Erişim Tarihi: 19.09.2023)
• Mintz, J. M. & Tsiopoulos, T. (1992). Corporate income taxation and foreign direct investment in Central and Eastern Europe. World Bank Foreign Investment Advisory Service Occasional Paper No: 4, Washington, https://documents1.worldbank.org/curated/en/857901468752082046/pdf/multi-page.pdf (Erişim Tarihi:12.11.2023)
• Mooij, R. A. (2011). Tax biases to debt finance: Assessing the problem, finding solutions. IMF Stuff Discussion Note No: SDN/11/11, https://www.imf.org/external/pubs/ft/sdn/2011/sdn1111.pdf (Erişim Tarihi: 13.11.2023)
• Nagy, L. (2017). Impact of the tax system on the competitiveness of businesses and capital inflow-international comparison within the CEE region. Public Finance Quarterly, 62(1), 22-38.
• OECD. https://stats.oecd.org/ (Erişim Tarihi:10.01.2024)
• OECD (1998). Harmful tax competition: An emerging global issue. https://www.oecd.org/ctp/harmful/1904176.pdf (Erişim Tarihi: 10.10.2023)
• OECD (2010). Tax policy reform and economic growth. OECD Publishing. https://read.oecd-ilibrary.org/taxation/tax-policy-reform-and-economic-growth_9789264091085-en#page1 (Erişim Tarihi: 10.10.2023)
• OECD (2016). OECD business and finance outlook 2016. https://read.oecd-ilibrary.org/finance-and-investment/oecd-business-and-finance-outlook-2016_9789264257573-en#page3 (Erişim Tarihi: 28.11.2023)
• OECD (2023). Corporate tax statistics. OECD Publishing. https://www.oecd-ilibrary.org/deliver/f1f07219-en.pdf?itemId=%2Fcontent%2Fpublication%2Ff1f07219-en&mimeType=pdf (Erişim Tarihi: 12.10.2023)
• Öncel, S. Y. (2005). Kurumlar vergisinde değişim ve uluslararası vergi rekabeti. Maliye Araştırma Merkezi Konferansları, 47, 1-20.
• Orkunoğlu Şahin, I. F. & Yereli, A. B. (2006). Seçilmiş AB ülkelerinde ve Türkiye’de patent gelirlerine ilişkin vergileme “Patent Box” rejimi. Sosyoekonomi, 24(29), 183-203.
• Öz, E. & Yaraşır, S. (2009). Global bir kavram: Vergi rekabeti. Maliye Araştırma Merkezi Konferansları, 52, 1-39.
• Petutschnig, M. & Rünger, S. (2022). The effect of an allowance for corporate equity on capital structure: Evidence from Austria. Public Finance Review, 50(5), 597-642.
• Stiglitz, J. E. & Rosengard, J. K. (2015). Economics of the public sector. New York: W.W. Norton & Company, Inc.
• Şenyüz, D., Yüce, M. & Gerçek, A. (2022). Vergi hukuku. Bursa: Ekin Basım Yayın Dağıtım.
• Tecl, J. (2018). Dependence between competitiveness and tax indicators based on competitiveness reports. Acta Academica Karviniensia, 18(2), 46-57.
• WEF (2016). The global competitiveness report 2016-2017. https://www3.weforum.org/docs/GCR2016-2017/05FullReport/TheGlobalCompetitivenessReport2016-2017_FINAL.pdf (Erişim Tarihi: 12.10.2023)
• Zvinys, A. K. (2020). Inventory valuation in Europe. 13 Ağustos, https://taxfoundation.org/data/all/eu/lifo-fifo-weighted-average-cst-inventory-valuation-in-europe-2020/ (Erişim Tarihi: 04.12.2023)