Vergi rekabetinin Avrupa Birliği Türkiye açısından etkilerinin analizi
Başlık çevirisi mevcut değil.
- Tez No: 144932
- Danışmanlar: PROF. DR. RİFAT ORTAÇ
- Tez Türü: Doktora
- Konular: Maliye, Uluslararası İlişkiler, Finance, International Relations
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2004
- Dil: Türkçe
- Üniversite: Gazi Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Maliye Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 188
Özet
Özet yok.
Özet (Çeviri)
179 ABSTRACT Globalization event decreases the political capabilities of governments. Because of developing communication technologies and World Trade Organization's regulations, goods and services and foreign capital investments became mobilize at increasing scales. Governments started to make competition in lots of fields including tax regulations. Tax competition, in respect to effective tax burden, is striving of governments to get foreign capital investment to their countries. However this effort can be the cause of tax base corrosion of other countries'. OECD and EU member countries' tax revenues started to decrease as expected. In response to this effect tax burden transferred to immobile production factors. As a result of tax competition, expenditure components starts to include important problems about distribution. Decrease in social expenditures increases anxiety about collapse of social state. In Turkey tax burden is considerably lower than EU countries. Because of improprieties, bureaucratic difficulties, inefficiency in government expenditures and lack of skilled labor force Turkey can't import enough direct foreign investment. Related to this reality, Turkey's political aim must be success in expenditure competition instead of being a part of international copy production process which can be the result of tax regulations.
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