The Effect of Globalization on Corporate Tax Policy in Developing Countries: Panel Data Analysis for the Period 1989-2020

Abstract

Globalization has affected countries in many areas, including economic, political and social. Within the scope of the study, it is discussed in terms of the economic effects of globalization. While examining the effect of globalization on corporate tax policy trends, developing countries constitute an important sample due to their similar economic outlook. In this study, it examines the effect of globalization on corporate tax policy through twelve countries. In this context, data for the years 1989-2020 are used. The method used was panel data analysis based on available statistics, one of the quantitative data methods. According to our findings, while there is a negative relationship between globalization and corporate tax rates, there is a positive relationship between corporate tax revenues. In other words, while globalization lowers the corporate tax rate, it increases the corporate tax income. In addition, while there is a negative relationship between corporate tax rate and trade openness, there is a positive relationship between population and per capita income. In terms of corporate tax income, there is a negative relationship between trade openness and a positive relationship between population and per capita income.

Keywords

• Globalization
• Corporate Tax Policy
• Corporate Income Tax Rate
• Corporate Income Tax Revenue

Gelişen Ülkelerde Küreselleşmenin Kurumlar Vergisi Politikasına Etkisi: 1989-2020 Dönemi Panel Veri Analizi

Öz

Küreselleşme ülkeleri ekonomik, siyasi ve sosyal olmak üzere birçok alanda etkilemiştir. Çalışma kapsamında küreselleşmenin ekonomik etkileri açısından ele alınmaktadır. Kü-reselleşmenin kurumlar vergisi politikası trendlerine olan etkisi incelenirken iktisadi görünümlerinin benzer olması nedeniyle gelişen ülkeler önemli bir örneklem oluşturmak-tadır. Bu çalışma, küreselleşmenin kurumlar vergisi politikasına olan etkisini on iki ülke üzerinden incelemektedir. Bu kapsamda 1989-2020 yıllarına ait veriler kullanılmaktadır. Kullanılan yöntem ise nicel veri yöntemlerinden mevcut istatistiklere dayalı panel veri analizidir. Bulgularımıza göre küreselleşme ile kurumlar vergisi oranları arasında negatif bir ilişki mevcut iken kurumlar vergisi gelirleri arasında pozitif bir ilişki bulunmakta-dır. Diğer bir ifadeyle küreselleşme kurumlar vergisi oranını düşürmekte iken kurumlar vergisi gelirini artırmaktadır. Ayrıca kurumlar vergisi oranı ile ticari açıklık arasında negatif bir ilişki bulunmakta; nüfus ve kişi başına düşen milli gelirle arasında pozitif bir ilişki bulunmaktadır. Kurumlar vergisi geliri açısında bakıldığında ise ticari açıklıkla arasında negatif bir ilişki bulunmaktayken nüfus ve kişi başına düşen milli gelirle ara-sında pozitif bir ilişki bulunmaktadır.

Anahtar Kelimeler

• Küreselleşme
• Kurumlar Vergisi Politikası
• Kurumlar Vergisi Oranı
• Kurumlar Vergisi Geliri

Kaynakça

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