VERGI GELİRLERİNİ VE PİYASA ÜRETİMİNİ MAKSİMİZE EDEN KURUMLAR VERGİSİ ORANI: BİRLEŞİK KRALLIK, AMERİKA BİRLEŞİK DEVLETLERİ VE TÜRKİYE’DEN AMPİRİK KANITLAR

Öz

Bu çalışma, 1986-2021 dönemine ait yıllık verileri kullanarak vergi gelirlerini ve piyasa üretimini maksimize eden kurumlar vergisi oranını Birleşik Krallık, Amerika Birleşik Devletleri ve Türkiye için tahmin etmektedir. Genişletilmiş ARDL yöntemi aracılığıyla yapılan analizde, üç ülkede de vergi gelirleri ile kurumlar vergisi oranı arasında parabolik bir ilişki vardır. Piyasa üretimi ile kurumlar vergisi oranı arasında ise sadece Birleşik Krallık’ta parabolik ilişki vardır. Birleşik Krallık’ta piyasa üretimini maksimize eden optimal kurumlar vergisi oranı %22, vergi gelirlerinde ise optimal kurumlar vergisi oranı %32’dir. Amerika Birleşik Devletleri’nde vergi gelirlerini maksimize eden optimal kurumlar vergisi oranı %43, Türkiye’de ise vergi gelirleri için optimal kurumlar vergisi oranı %25’tir. Birleşik Krallık’ta güncel kurumlar vergisi oranı %25 olduğu için hükümet vergi gelirlerini artırmak amacıyla bu oranı artırabilir. Amerika Birleşik Devletleri’nde güncel kurumlar vergisi oranı (%21) optimal oranın oldukça altındadır. Hükümetin vergi gelirlerini artırmak için geniş bir manevra alanı bulunmaktadır. Türkiye’de ise güncel kurumlar vergisi oranı (%25), optimal orana eşittir. Bu durum, Türkiye’nin diğer iki ülkeye göre vergi gelirlerine daha fazla önem verdiğini göstermektedir.

Anahtar Kelimeler

• Optimal Vergi Oranı
• Kurumlar Vergisi
• Haldun-Laffer Eğrisi
• Vergi Gelirleri
• Piyasa Üretimi

THE CORPORATE INCOME TAX RATE MAXIMIZING TAX REVENUES AND MARKET OUTPUT: EMPIRICAL EVIDENCE FROM THE UNITED KINGDOM, THE UNITED STATES, AND TÜRKİYE

Öz

This study estimates the corporate income tax rate that maximizes tax revenues and market output for the United Kingdom, the United States, and Türkiye using annual data from 1986-2021. The analysis conducted through the Augmented ARDL method shows a parabolic relationship between tax revenues and the corporate income tax rate in all three countries. There is a parabolic relationship between market output and the corporate income tax rate only in the United Kingdom. The optimal corporate income tax rate that maximizes market output in the United Kingdom is 22%, while the optimal corporate income tax rate for tax revenues is 32%. The optimal corporate income tax rate that maximizes tax revenues in the United States is 43%, while the optimal corporate income tax rate for tax revenues in Türkiye is 25%. Since the current corporate income tax rate in the United Kingdom is 25%, the government can increase this rate to increase tax revenues. The current corporate income tax rate in the United States (21%) is well below the optimal rate. The government has a wide maneuverable area to increase tax revenues. Türkiye's current corporate income tax rate (25%) equals the optimal rate. This situation shows that Türkiye attaches more importance to tax revenues than the other two countries.

Anahtar Kelimeler

• Optimal Tax Rate
• Corporate Income Tax
• Khaldun-Laffer Curve
• Tax Revenue
• Market Output.

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