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

Strategic Design of Tax Systems in OECD and EU Countries: Comparative Country Analysis

Journal Name:

  • İstanbul Üniversitesi İktisat Fakültesi Mecmuası

Publication Year:

  • 2011

Key Words:

Keywords (Original Language):

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Abstract (2. Language): 
At the beginning of 1980s, the topic of tax structures and tax systems which need to redesign has become important in OECD and EU countries. In this respect, both tax structures constitute large costs on taxpayers by reason of disturbing effects on economic decisions, and unfair, too complex tax systems exposed to tax avoidance and tax evasion are effective. In this context, for the last 26 years; UK in 1984, the US tax reform exacuted in 1986, subsequent tax reforms can be described as reducing the tax rate and broadening the tax base. In this study, firstly, we try to illustrate tax strategies of OECD and EU countries by means of matrices and decision trees derived from game theory. Secondly, we manage to display whether each countries’ tax strategies get successful results or not by comparing country samples with data relating to 25 years. In the light of these improvements; we determine these countries in different categories; such as A, B, C, D, etc, by scoping out comparative country analysis and try to define Turkey’s tax strategy by displaying Turkey’s actual circumstances in these countries as a concluding remarks.
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Abstract (Original Language): 
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.
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  • Turkish

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