OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ

Yıl 2011, Cilt: 61 Sayı: 1, 27 - 80, 04.10.2011

Zeynep Arıkan Abdullah Bahçe

Öz

1980’li yılların başlarında, OECD ve AB üyesi ülkelerde vergi yapılarının ve
vergi sistemlerinin yeniden düzenlenmeye ihtiyaç duyması konusu büyük önem
kazanmıştır. Bu hususta, hem ekonomik kararlar üzerindeki bozucu etkileri
nedeniyle vergi yükümlüleri üzerinde büyük maliyetler oluşturan vergi yapıları
hem de vergiden kaçınmaya ve vergi kaçırmaya imkan sağlayan adaletsiz ve
karmaşık vergi sistemleri etkili olmuştur. Bu bağlamda, son 26 yıl içinde; 1984
yılında İngiltere’nin, 1986’da ABD’nin yürürlüğe koyduğu reformlar ve bunları
izleyen diğer vergi reformları genelde vergi oranını azaltıcı ve vergi tabanını
genişletici reformlar olarak tanımlanabilir. Bu çalışmada öncelikle, oyun
teorisinden elde edilen matrisler ve karar ağaçları yardımıyla OECD ve AB üyesi
ülkelerin vergi stratejileri açıklanmaktadır. Daha sonra, 25 yıla ilişkin veri setiyle
ülke örnekleri karşılaştırılarak her bir ülkenin vergi stratejilerinin başarılı
sonuçlar elde edip etmediği ortaya konulmaya çalışılmaktadır. Bu gelişmeler
ışığında; karşılaştırmalı ülke analizi vasıtasıyla ülkeler; A, B, C, D gibi farklı
kategorilerde belirlenmiş ve sonuç olarak Türkiye’nin vergi stratejisi belirlenmeye
çalışılarak, Türkiye’nin bu ülkeler içerisindeki gerçek konumu ortaya
konulmuştur

Anahtar Kelimeler

Vergi yapısı ve vergi sistemi, karar-alma, vergilendirme oyunu

Kaynakça

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