KÜRESELLEŞME SÜRECİNDE VERGİLEMENİN GÖÇ ETKİSİ

Öz

Küreselleşmiş bir dünyada birçok ekonomi birbirine entegre hale gelerek mükelleflerin çok da fazla bir mali yüke katlanmadan devletler arasında hareket kabiliyeti kolaylaşmıştır. Bunun bir neticesi olarak da vergi yükünün ağırlığı başta olmak üzere vergi idare yapısı, vergi sistem karmaşıklığı, vergi adaleti, vergi algısı gibi faktörlere bağlı olarak mükellefler yasal ikametgâhlarını terk ederek başka bölge veya ülkelere göç etmektedirler. Çalışmada vergilemenin mükellefleri göçe iten unsurları ve göç etkisi araştırılmıştır. Çalışmanın sonucunda özellikle yüksek vasıflı uzmanlar ile belirli sektördeki mükelleflerin yasal ikametgâhlarında değişiklik yapma tercihlerinde vergilerin de payının olduğu ortaya çıkmıştır. Buna göre mükellefler, vergi yükünün daha ağır olduğu bölge veya ülkelerden daha hafif olan bölge veya ülkelere göç etmektedirler.

Anahtar Kelimeler

• Küreselleşme
• Vergileme
• Göç

EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS

Öz

In a globalized world, many economies have become integrated, making it easier for taxpayers to move between states without having to bear too much financial burden. As a result of this, taxpayers leave their legal residence and migrate to other regions or countries due to factors such as tax administration structure, complexity of the tax system, tax fairness, tax perception, and the weight of the tax burden in particular. In the study, the factors in taxation that drive taxpayers to immigrate and the effects of taxation on immigration were investigated. The results of the study revealed that taxes play a role in the preferences of especially the taxpayers in certain industries and high-skilled specialists to change their legal residence. Accordingly, taxpayers migrate to regions or countries with lower tax burden from the regions or countries where the tax burden is heavier.

Anahtar Kelimeler

• Globalization
• Taxation
• Migration

Kaynakça

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