BibTex RIS Kaynak Göster

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

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

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

Kaynakça

  • Aktan, Coşkun Can ve Abdullah Burhan Bahçe (2007), “Kamu Tercihi Perspektifinden Oyun Teorisi”, Ed. C.C. Aktan & Dilek Dileyici, Modern Politik İktisat: Kamu Tercihi, Ankara: Seçkin Yayınları, 153-176.
  • Arıkan, Zeynep (2007), Türk Vergi Hukukunda Mali İkametgah, Ankara: Maliye ve Hukuk Yayınları.
  • Atkinson, Anthony (1988), “The Theory of Tax Design for Developing Countries”, Ed. David Newbery and Nicholas Stern, The Theory of Taxation for Developing Countries, Oxford: Oxford University Press, 387-407.
  • Aumann, Robert J. ve Mordecai Kurz (1977), “Power and Taxes”, Econometrica, 45, 5, July, 1137-1161.
  • Braithwaite, John (2002), “Making Tax Law More Certain: A Theory”, The Australian National University, Australian Taxation Office, The Centre for Tax System Integrity Working Papers, 44, December, 1-18.
  • Deaton, Angus (1988), “Econometric Issues for Tax Design in Developing Countries”, Ed. David Newbery and Nicholas Stern, The Theory of Taxation for Developing Countries, Oxford: Oxford University Press, 92-114.
  • en.wikipedia.org/wiki/Freedom_of_choice (Erişim:02.05.2011). EUROSTAT (2007), Taxation Trends in the European Union, Eurostat Statistical Books, 2007 Edition, Luxembourg: European Communities.
  • Flood, Merrill M. (1955), “Decision Making”, Management Science, 1, 2, January, 167-169.
  • Hagemann, Robert P., Brian R. Jones ve Robert Bruce Montador (1987), “Tax Reform in OECD Countries: Economic Rationale and Consequences”, OECD Economics Department Working Papers, No: 40, Paris: OECD Publications.
  • Hall, Robert E ve Alvin Rabushka (1995), The Flat Tax, Second Edition, California: Hoover Institution Press Publications.
  • Hart, H. L. A. (1958), “Positivism and the Separation of Law and Morals”, Harvard Law Review, 71, 4, 593-629.
  • Higgins, J. Warren (1969), “The Tax Game”, The Accounting Review, 44, 3, July, 615-618.
  • Hitiris, Theo (2003), European Union Economics, 5. Edition, Pearson Education Limited: Prentice Hall Publications.
  • Hughes, Graham (1968), “Rules, Policy and Decision Making”, The Yale Law Journal, 77, 3, January, 411-439.
  • Hyman, David N. (1996), Public Finance: A Contemporary Application of Theory to Policy, Fifth Edition, The Dryden Press: Hartcourt Brace College Publishers.
  • JETS (2005), “Decision-Making Strategies”, Promoting Interest in Engineering, Science, Mathematics, and Technology, 1-7, http://www.jets.org/programs/decision.doc (Erişim: 12.03.2011)
  • Johansson, A., Chistopher Heady, Jens Arnold, Bert Brys ve Laura Vartia (2008), “Taxation and Economic Growth”, OECD Economics Department Working Papers, No. 620, Paris: OECD Publications.
  • Jones, Sally M. (2004), Principles of Taxation: For Business and Investment Planning, 2004 Edition, New York: Mc Graw Hill/Irvin Publications.
  • Kraan, Dirk-Jan (1996), Budgetary Decisions: A Public Choice Approach, First Edition Cambridge: Cambridge University Press.
  • Leibfritz, Willi, John Thornton ve Alexandra Bibbee (1997), “Taxation And Economic Performance”, OECD Economics Department Working Papers, No. 176, Paris: OECD Publications.
  • Maliye Bakanlığı (1997), Dictionary of Tax Terms, Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı, Yayın No: 1997/343, Temmuz, Ankara.
  • McCracken, Paul W. (1969), “The Game Plan for Economic Policy”, The American Statistician, 23, 4, October, 7-10.
  • McGuire, Ruth (2002), “Decision Making”, The Pharmacetical Journal, Vol. 269, 647-649. Minarik, Joseph J. (1985), Making Tax Choices, Washington D.C: The Urban Institute Press.
  • Norregaard, John ve Tehmina S. Khan (2007), “Tax Policy: Recent Trends and Coming Challenges”, IMF Working Paper, WP/07/274, December, 1-59.
  • OECD (1985), “Trends in International Taxation”, Reports of the OECD Committee on Fiscal Affairs, Paris: OECD Publications.
  • OECD (1987), Taxation in Developed Countries, January, Paris: OECD Publications.
  • OECD (1998), “Value-Added Taxes in Central And Eastern European Countries: A Comparative Survey and Evaluation”, OECD Centre for Co-operation with Non-Members, Paris:
  • OECD Publications.
  • OECD (1999), “Taxing Powers of State and Local Government”, OECD Tax Policy Studies, No. 1, Paris: OECD Publications.
  • OECD (2001), “Tax and the Economy: A Comparative Assessment of OECD Countries”, OECD Tax Policy Studies, No. 6, Paris: OECD Publications.
  • OECD (2002), “Fiscal Design Surveys Across Levels of Government”, OECD Tax Policy Studies, No. 7, Paris: OECD Publications.
  • OECD (2004), “Recent Tax Policy Trends and Reforms in OECD Countries”, OECD Tax Policy Studies, No. 9, Paris: OECD Publications.
  • OECD (2005), “Taxing Working Families: A Distributional Analysis”, OECD Tax Policy Studies, No. 12, Paris: OECD Publications.
  • OECD (2006), “Fundamental Reform of Personal Income Tax”, OECD Tax Policy Studies, No. 13, Paris: OECD Publications.
  • OECD (2007), “Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis”, OECD Tax Policy Studies, No. 17, Paris: OECD Publications.
  • OECD (2010), Revenue Statistics: 1965-2009, 2010 Edition, December, Paris: OECD Publications.
  • Owens, Jeffrey (2004), “Fundamental Tax Reform: The Experience of OECD Countries”, Presented at the 67th Annual Meeting of Tax Foundation Washington D.C., http://www.taxfoundation.org/files/67thnationalconfdoc1.pdf (Erişim: 05.08.2011)
  • Owens, Jeffrey (2005), “Fundamental Tax Reform: The Experience of OECD Countries”, Tax Foundation Background Paper, No: 47, February, 1-32.
  • Picciotto, Sol (2007), “Constructing Compliance: Game Playing, Tax Law, and the Regulatory State”, Law & Policy, 29, 1, January, 11-30.
  • Radulescu, Doina Maria (2007), “CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany”, Ed. M. Beckmann and H.P. Künzi, Lecture Notes in Economics and Mathematical Systems, No. 621, Berlin: Springer Publishing, 1-168.
  • Shoup, Carl S. (1975), “Economic Aspects of Tax Administration”, Ed. Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, 500-514.
  • Stern, Nicholas (1988), “The Theory of Optimal Commodity and Income Taxation: An Introduction”, Ed. David Newbery and Nicholas Stern, The Theory of Taxation for Developing Countries, Oxford: Oxford University Press, 22-59.
  • The Colombian Commission on Tax Report (1975), “The Objectives of Tax Reform”, Ed. Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, 65-75.
  • United Nations (1996), “Status of Alternative Revenue Raising Proposals”, United States General Accounting Office, Report to Congressional Requesters, GAO/NSIAD-97-31, November, 1-15.
  • United Nations Secretariat (1975), “Tax Reform Planning”, Ed. Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, 58-65.
  • Vanberg, Georg (2001), “Legislative-Judicial Relations: A Game-Theoretic Approach to Constitutional Review”, American Journal of Political Science, 45, 2, April, 346-361.
  • Wagner, Richard E. (2005), “Redistribution, Poor Relief, and the Welfare State”, Ed. Juergen G. Backhaus and Richard E. Wagner, Handbook of Public Finance, Kluwer Academic Publishers, 385-405.
  • Whalley, John (1984), “Regression or Progression: The Taxing Question of Incidence Analysis”, Canadian Journal of Economics, 17, 654-682.
  • Whiteley, Paul and Patrick Seyd (1996), “Introduction: Rationality and Political DecisionMaking”, European Journal of Political Research, 29, March, 143-145.
  • World Bank (1991), Lessons of Tax Reform, Washington, DC: The World Bank Publications. Zmarak, Shalizi (1989), “Reforming Tax Systems”, Tax Notes, 42, 9, 219-240.
Yıl 2011, Cilt: 61 Sayı: 1, 27 - 80, 04.10.2011

Öz

Kaynakça

  • Aktan, Coşkun Can ve Abdullah Burhan Bahçe (2007), “Kamu Tercihi Perspektifinden Oyun Teorisi”, Ed. C.C. Aktan & Dilek Dileyici, Modern Politik İktisat: Kamu Tercihi, Ankara: Seçkin Yayınları, 153-176.
  • Arıkan, Zeynep (2007), Türk Vergi Hukukunda Mali İkametgah, Ankara: Maliye ve Hukuk Yayınları.
  • Atkinson, Anthony (1988), “The Theory of Tax Design for Developing Countries”, Ed. David Newbery and Nicholas Stern, The Theory of Taxation for Developing Countries, Oxford: Oxford University Press, 387-407.
  • Aumann, Robert J. ve Mordecai Kurz (1977), “Power and Taxes”, Econometrica, 45, 5, July, 1137-1161.
  • Braithwaite, John (2002), “Making Tax Law More Certain: A Theory”, The Australian National University, Australian Taxation Office, The Centre for Tax System Integrity Working Papers, 44, December, 1-18.
  • Deaton, Angus (1988), “Econometric Issues for Tax Design in Developing Countries”, Ed. David Newbery and Nicholas Stern, The Theory of Taxation for Developing Countries, Oxford: Oxford University Press, 92-114.
  • en.wikipedia.org/wiki/Freedom_of_choice (Erişim:02.05.2011). EUROSTAT (2007), Taxation Trends in the European Union, Eurostat Statistical Books, 2007 Edition, Luxembourg: European Communities.
  • Flood, Merrill M. (1955), “Decision Making”, Management Science, 1, 2, January, 167-169.
  • Hagemann, Robert P., Brian R. Jones ve Robert Bruce Montador (1987), “Tax Reform in OECD Countries: Economic Rationale and Consequences”, OECD Economics Department Working Papers, No: 40, Paris: OECD Publications.
  • Hall, Robert E ve Alvin Rabushka (1995), The Flat Tax, Second Edition, California: Hoover Institution Press Publications.
  • Hart, H. L. A. (1958), “Positivism and the Separation of Law and Morals”, Harvard Law Review, 71, 4, 593-629.
  • Higgins, J. Warren (1969), “The Tax Game”, The Accounting Review, 44, 3, July, 615-618.
  • Hitiris, Theo (2003), European Union Economics, 5. Edition, Pearson Education Limited: Prentice Hall Publications.
  • Hughes, Graham (1968), “Rules, Policy and Decision Making”, The Yale Law Journal, 77, 3, January, 411-439.
  • Hyman, David N. (1996), Public Finance: A Contemporary Application of Theory to Policy, Fifth Edition, The Dryden Press: Hartcourt Brace College Publishers.
  • JETS (2005), “Decision-Making Strategies”, Promoting Interest in Engineering, Science, Mathematics, and Technology, 1-7, http://www.jets.org/programs/decision.doc (Erişim: 12.03.2011)
  • Johansson, A., Chistopher Heady, Jens Arnold, Bert Brys ve Laura Vartia (2008), “Taxation and Economic Growth”, OECD Economics Department Working Papers, No. 620, Paris: OECD Publications.
  • Jones, Sally M. (2004), Principles of Taxation: For Business and Investment Planning, 2004 Edition, New York: Mc Graw Hill/Irvin Publications.
  • Kraan, Dirk-Jan (1996), Budgetary Decisions: A Public Choice Approach, First Edition Cambridge: Cambridge University Press.
  • Leibfritz, Willi, John Thornton ve Alexandra Bibbee (1997), “Taxation And Economic Performance”, OECD Economics Department Working Papers, No. 176, Paris: OECD Publications.
  • Maliye Bakanlığı (1997), Dictionary of Tax Terms, Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı, Yayın No: 1997/343, Temmuz, Ankara.
  • McCracken, Paul W. (1969), “The Game Plan for Economic Policy”, The American Statistician, 23, 4, October, 7-10.
  • McGuire, Ruth (2002), “Decision Making”, The Pharmacetical Journal, Vol. 269, 647-649. Minarik, Joseph J. (1985), Making Tax Choices, Washington D.C: The Urban Institute Press.
  • Norregaard, John ve Tehmina S. Khan (2007), “Tax Policy: Recent Trends and Coming Challenges”, IMF Working Paper, WP/07/274, December, 1-59.
  • OECD (1985), “Trends in International Taxation”, Reports of the OECD Committee on Fiscal Affairs, Paris: OECD Publications.
  • OECD (1987), Taxation in Developed Countries, January, Paris: OECD Publications.
  • OECD (1998), “Value-Added Taxes in Central And Eastern European Countries: A Comparative Survey and Evaluation”, OECD Centre for Co-operation with Non-Members, Paris:
  • OECD Publications.
  • OECD (1999), “Taxing Powers of State and Local Government”, OECD Tax Policy Studies, No. 1, Paris: OECD Publications.
  • OECD (2001), “Tax and the Economy: A Comparative Assessment of OECD Countries”, OECD Tax Policy Studies, No. 6, Paris: OECD Publications.
  • OECD (2002), “Fiscal Design Surveys Across Levels of Government”, OECD Tax Policy Studies, No. 7, Paris: OECD Publications.
  • OECD (2004), “Recent Tax Policy Trends and Reforms in OECD Countries”, OECD Tax Policy Studies, No. 9, Paris: OECD Publications.
  • OECD (2005), “Taxing Working Families: A Distributional Analysis”, OECD Tax Policy Studies, No. 12, Paris: OECD Publications.
  • OECD (2006), “Fundamental Reform of Personal Income Tax”, OECD Tax Policy Studies, No. 13, Paris: OECD Publications.
  • OECD (2007), “Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis”, OECD Tax Policy Studies, No. 17, Paris: OECD Publications.
  • OECD (2010), Revenue Statistics: 1965-2009, 2010 Edition, December, Paris: OECD Publications.
  • Owens, Jeffrey (2004), “Fundamental Tax Reform: The Experience of OECD Countries”, Presented at the 67th Annual Meeting of Tax Foundation Washington D.C., http://www.taxfoundation.org/files/67thnationalconfdoc1.pdf (Erişim: 05.08.2011)
  • Owens, Jeffrey (2005), “Fundamental Tax Reform: The Experience of OECD Countries”, Tax Foundation Background Paper, No: 47, February, 1-32.
  • Picciotto, Sol (2007), “Constructing Compliance: Game Playing, Tax Law, and the Regulatory State”, Law & Policy, 29, 1, January, 11-30.
  • Radulescu, Doina Maria (2007), “CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany”, Ed. M. Beckmann and H.P. Künzi, Lecture Notes in Economics and Mathematical Systems, No. 621, Berlin: Springer Publishing, 1-168.
  • Shoup, Carl S. (1975), “Economic Aspects of Tax Administration”, Ed. Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, 500-514.
  • Stern, Nicholas (1988), “The Theory of Optimal Commodity and Income Taxation: An Introduction”, Ed. David Newbery and Nicholas Stern, The Theory of Taxation for Developing Countries, Oxford: Oxford University Press, 22-59.
  • The Colombian Commission on Tax Report (1975), “The Objectives of Tax Reform”, Ed. Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, 65-75.
  • United Nations (1996), “Status of Alternative Revenue Raising Proposals”, United States General Accounting Office, Report to Congressional Requesters, GAO/NSIAD-97-31, November, 1-15.
  • United Nations Secretariat (1975), “Tax Reform Planning”, Ed. Richard M. Bird and Oliver Oldman, Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, 58-65.
  • Vanberg, Georg (2001), “Legislative-Judicial Relations: A Game-Theoretic Approach to Constitutional Review”, American Journal of Political Science, 45, 2, April, 346-361.
  • Wagner, Richard E. (2005), “Redistribution, Poor Relief, and the Welfare State”, Ed. Juergen G. Backhaus and Richard E. Wagner, Handbook of Public Finance, Kluwer Academic Publishers, 385-405.
  • Whalley, John (1984), “Regression or Progression: The Taxing Question of Incidence Analysis”, Canadian Journal of Economics, 17, 654-682.
  • Whiteley, Paul and Patrick Seyd (1996), “Introduction: Rationality and Political DecisionMaking”, European Journal of Political Research, 29, March, 143-145.
  • World Bank (1991), Lessons of Tax Reform, Washington, DC: The World Bank Publications. Zmarak, Shalizi (1989), “Reforming Tax Systems”, Tax Notes, 42, 9, 219-240.
Toplam 50 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Zeynep Arıkan Bu kişi benim

Abdullah Bahçe Bu kişi benim

Yayımlanma Tarihi 4 Ekim 2011
Yayımlandığı Sayı Yıl 2011 Cilt: 61 Sayı: 1

Kaynak Göster

APA Arıkan, Z., & Bahçe, A. (2011). OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, 61(1), 27-80.
AMA Arıkan Z, Bahçe A. OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ. İstanbul Üniversitesi İktisat Fakültesi Mecmuası. Ekim 2011;61(1):27-80.
Chicago Arıkan, Zeynep, ve Abdullah Bahçe. “OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ”. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 61, sy. 1 (Ekim 2011): 27-80.
EndNote Arıkan Z, Bahçe A (01 Ekim 2011) OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 61 1 27–80.
IEEE Z. Arıkan ve A. Bahçe, “OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ”, İstanbul Üniversitesi İktisat Fakültesi Mecmuası, c. 61, sy. 1, ss. 27–80, 2011.
ISNAD Arıkan, Zeynep - Bahçe, Abdullah. “OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ”. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 61/1 (Ekim 2011), 27-80.
JAMA Arıkan Z, Bahçe A. OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ. İstanbul Üniversitesi İktisat Fakültesi Mecmuası. 2011;61:27–80.
MLA Arıkan, Zeynep ve Abdullah Bahçe. “OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ”. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, c. 61, sy. 1, 2011, ss. 27-80.
Vancouver Arıkan Z, Bahçe A. OECD VE AB ÜYESİ ÜLKELERDEVERGİ SİSTEMLERİNİN STRATEJİK TASARIMI: KARŞILAŞTIRMALI ÜLKE ANALİZİ. İstanbul Üniversitesi İktisat Fakültesi Mecmuası. 2011;61(1):27-80.