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Çok Uluslu Şirketler ve Türkiye: Küresel Asgari Kurumlar Vergisi

Year 2023, Volume: 5 Issue: Özel Sayı, 106 - 130, 17.12.2023

Gamze Mercan Sevilay Ece Gümüş Özuyar Şadan Çalışkan

Abstract

Ekonominin dijitalleşmesinden kaynaklanan vergi zorlukları günümüzün aşikâr sorunları arasında yer almaktadır. Kazançların vergi cennetlerine doğru kayması vergi tabanlarında aşınmaya neden olmaktadır. Bu konuda OECD, BEPS Eylem Planını yayınlamıştır. Giderek dijitalleşen ekonomide gelirlerin vergilendirilmesine ilişkin sorunlar henüz çözüme kavuşmadığından, ülkeler tek taraflı hareket etmek zorunda kalmıştır. Bu sebeple Ocak 2019' dan itibaren temelde iki sütundan oluşan “BEPS 2.0” adında yeni bir dönem başlamıştır. Ardından uluslararası kurumlar vergisi sisteminde 130’dan fazla ülke Ekim 2021’de, geniş çaplı bir yeniliğin hızlı bir şekilde uygulanması konusunda anlaşmaya varmıştır. Bu anlaşmada GloBe teklifinin I. Ve II. Sütunlarının hızlı bir şekilde uygulanması amaçlanmıştır. Bu çalışma, yapılan en son anlaşmanın II. Sütununa (II. Pillar) odaklanmış ve belirtilen küresel asgari verginin gelir üzerine etkileri incelenmiştir Ayrıca, dijital çağın vergilendirilmesi konusunda yeni bir soluk olan küresel asgari oranlı kurumlar vergisi önerisi değerlendirilmiş ve gelir üzerindeki etkilerine ilişkin örnekler üzerinde durulmuştur.

Keywords

dijital ekonom çok uluslu şirketler küresel asgarikurumlar vergisi

References

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Year 2023, Volume: 5 Issue: Özel Sayı, 106 - 130, 17.12.2023

Gamze Mercan Sevilay Ece Gümüş Özuyar Şadan Çalışkan

Abstract

References

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  • Biçer, R., & Özmen, N. (2022).Küresel Asgari Kurumlar Vergisinin Çok Uluslu Türk Şirketlerine Etkileri, Vergi Dünyası, 41(489): 111-122
  • Bond, R.S. (2000). “Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base”. İçerinde Taxing Capital Income in the European Union: Issues and Options for Reform(:161–179), Ed. S. Cnossen. Oxford University Press: Oxford.
  • Bonucchi M., Ferrari M. , Tomasini S., & Tsenova T. (2015) Tax Policy, Investment Decisions and Economic Growth. Revue de L’OFCE, 141: 225-262
  • Çelikkaya, A. (2010). Globalleşmenin Neden Olduğu Kurumlar Vergisi Reformları ve OECD Üyesi Ülkeler Üzerine Bir Değerlendirme. Maliye Dergisi, 159: 36-52
  • Clausing, K.A. (2020). “Taxing Multinational Companies in the 21st Century”. İçerisinde Tackling the Tax Code: Efficient and Equitable Ways to Raise Revene (:237-282). Eds. Shambaugh J. ve Ryan N. The Hamilton Project: Washington D.C.
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  • Cobhan, A., & Jansky, P (2018). Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results. Journal of International Development, 30 (2): 206–232.
  • Crivelli, E., de Mooji, R., & Keen M. (2015). Base Erosion, Profit Shifting and Developing Countries. IMF Working Paper 15/WP/118
  • Dari-Mattiacci, G., Gelderblom, O., Jonker, J., & Perotti, E. C. (2013). The Emergence of the Corporate Form. Erişim Adresi: http://dx.doi.org/10.2139/ssrn.2223905
  • Davis, R.B. Martin, J. Parenti, M., & Toubal, F. (2018). Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. The Review of Economics and Statistics, 100(1): 120-134
  • Doğan, B. S. (2020). Karmaşık Vergi Sistemleri ve Maliyetleri. Necmettin Erbakan Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 2(2): 129-139
  • Fei, R., Moltoni M., & Romeo G. (2021). New Challenges, New Rules: The Global Minimum Corporate Tax. Orizzonti Politici Working Paper Erişim Adresi: https://www.orizzontipolitici.it/wp-content/uploads/2021/12/The_Global_Minimum_Corporate_Tax_Orizzonti_Politici.pdf
  • Fuest, C., & Hemmelgarn T. (2003) Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization. CESifo Working Paper No.1096 Erişim Adresi: https://www.ifo.de/DocDL/cesifo1_wp1096.pdf
  • Gordon, R.H. & Hines J. R. (2002) International Taxation. NBER Working Paper No.8854 Erişim Adresi: https://www.nber.org/papers/w8854
  • Günel, T. (2022). Tax Competition in European Union: The Threshold effect of gross domestic product per capita. Gazi İktisat ve İşletme Dergisi, 8(1): 115-123
  • Güner, Ü., & Yılmaz A. (2010). Çok Uluslu Şirketler Türkiye için Tehdit mi Fırsat mı?. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 2(26):197-212
  • Hall, R. E., & Jorgenson D. W. (1967). Tax Policy and Investment Behavior. American Economic Review, 57(3): 391-414.
  • Hanlon, M. ve Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3): 127–178.
  • Harris, R. (2010). “Law, Finance, and the First Corporations”. İçerisinde Global Perspectives on the Rule of Law (:145-172). Eds. Heckman, J.J., Nelson, R.L. ve Cabatingan, L. Routledge: Abingdon
  • Hassert, K.A, & Hubbard, R.G .(1996). Tax Policy and Investment Behavior NBER Working Paper 5683. Erişim Adresi: https://www.nber.org/system/files/working_papers/w5683/w5683.pdf
  • Hebous, S. (2021). “Has tax competition become less harmful?”. İçinde Corporate Income Taxes under Pressure: Why Reform is Needed and How it Could be Designed? (:87-106). Eds De Mooij R.A. , Klemm, A.D. , ve Perry V.J. . International Monetary Fund: Washington D.C.
  • Henry, J. S. (2016) Taxing Tax Heavens. Foreign Affairs, Erişim Adresi: https://www.foreignaffairs.com/articles/belize/2016-04-12/taxing-tax-havens
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Details

Primary Language Turkish
Subjects Public Economics - Taxation and Revenue
Journal Section Research Articles
Authors

Gamze Mercan 0000-0002-0900-5903

Sevilay Ece Gümüş Özuyar 0000-0002-1957-3648

Şadan Çalışkan This is me 0000-0001-7372-9298

Publication Date December 17, 2023
Submission Date October 29, 2023
Acceptance Date November 30, 2023
Published in Issue Year 2023 Volume: 5 Issue: Özel Sayı

Cite

APA Mercan, G., Gümüş Özuyar, S. E., & Çalışkan, Ş. (2023). Çok Uluslu Şirketler ve Türkiye: Küresel Asgari Kurumlar Vergisi. Necmettin Erbakan Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 5(Özel Sayı), 106-130.
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