The Impact of Globalization Process on Taxation: An Evaluation in Terms of Taxation of Labor and Capital Income

Ebru Karaş; Betül Hayrullahoğlu

Makale detayları

The Impact of Globalization Process on Taxation: An Evaluation in Terms of Taxation of Labor and Capital Income

Yazarlar:

Ebru Karaş | Betül Hayrullahoğlu

Yayıncı:

Bursa Uludağ University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir | Kamu Maliyesi

Dergi:

International Journal of Social Inquiry Vol.16 Issue 1, pp.391-409

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001295289

pISSN:

1307-8364

Anahtar kelimeler:

Özet:

 Globalization leads to significant transformations in the tax structures of countries, as in every field. Taxes come to the fore as the most effective tool in the competition of countries in order to attract highly mobile capital. With the effect of globalization, the national power of countries in the use of taxation powers weakens and it becomes a necessity for them to act in accordance with international requirements. The study analyzes the transformation of the globalization in the taxation of labor and capital in OECD member countries. For this purpose, tax revenues, tax rates, and the distribution of taxes types in total tax revenues are examined from 1965 to the present. As a result, it can be seen that globalization does not cause a decrease in the share of tax revenues in the Gross Domestic Product, both in OECD member countries and in Türkiye, on the contrary, it leads to increases. However, the tax burden changes in favor of capital and against labor. The most effective factors in this situation are the rate cuts in income tax and corporate tax, and especially the increase in social security premiums. Due to the increase in social security premiums, the high tax wedge is considered as a problem especially for Türkiye.

 Globalization leads to significant transformations in the tax structures of countries, as in every field. Taxes come to the fore as the most effective tool in the competition of countries in order to attract highly mobile capital. With the effect of globalization, the national power of countries in the use of taxation powers weakens and it becomes a necessity for them to act in accordance with international requirements. The study analyzes the transformation of the globalization in the taxation of labor and capital in OECD member countries. For this purpose, tax revenues, tax rates, and the distribution of taxes types in total tax revenues are examined from 1965 to the present. As a result, it can be seen that globalization does not cause a decrease in the share of tax revenues in the Gross Domestic Product, both in OECD member countries and in Türkiye, on the contrary, it leads to increases. However, the tax burden changes in favor of capital and against labor. The most effective factors in this situation are the rate cuts in income tax and corporate tax, and especially the increase in social security premiums. Due to the increase in social security premiums, the high tax wedge is considered as a problem especially for Türkiye.

 Globalization leads to significant transformations in the tax structures of countries, as in every field. Taxes come to the fore as the most effective tool in the competition of countries in order to attract highly mobile capital. With the effect of globalization, the national power of countries in the use of taxation powers weakens and it becomes a necessity for them to act in accordance with international requirements. The study analyzes the transformation of the globalization in the taxation of labor and capital in OECD member countries. For this purpose, tax revenues, tax rates, and the distribution of taxes types in total tax revenues are examined from 1965 to the present. As a result, it can be seen that globalization does not cause a decrease in the share of tax revenues in the Gross Domestic Product, both in OECD member countries and in Türkiye, on the contrary, it leads to increases. However, the tax burden changes in favor of capital and against labor. The most effective factors in this situation are the rate cuts in income tax and corporate tax, and especially the increase in social security premiums. Due to the increase in social security premiums, the high tax wedge is considered as a problem especially for Türkiye.

 Küreselleşme her alanda olduğu gibi ülkelerin vergi yapılarında da önemli dönüşümlere yol açmaktadır. Mobilitesi yüksek sermayeyi kendilerine çekebilmek için ülkelerin girdikleri rekabette vergiler en etkili araç olarak öne çıkmaktadır. Küreselleşmenin etkisiyle beraber ülkelerin vergilendirme yetkilerinin kullanımında ulusal güçleri zayıflamakta ve uluslararası gerekliliklere uygun hareket etmeleri bir zorunluluk haline gelmektedir. Çalışma, küreselleşmenin emek ve sermayenin vergilendirilmesinde OECD üyesi ülkelerde yaşanan dönüşümü analiz etmektedir. Bu amaçla 1965 yılından günümüze kadar vergi gelirleri, vergi oranları ve vergi türleri itibariyle toplam vergi gelirleri içerisindeki dağılımlar incelenmektedir. Sonuçta gerek OECD üyesi ülkelerde gerekse Türkiyede küreselleşmenin vergi gelirlerinin Gayri Safi Yurt İçi Hâsıla içerisindeki paylarında bir azalmaya neden olmadığı, tersine artışlara yol açtığı, ancak vergi yükünün sermaye lehine ve emek aleyhine olacak şekilde değiştiği anlaşılmaktadır. Bunda gelir vergisi ve kurumlar vergisinde yapılan oran indirimleri ve özellikle sosyal güvenlik primlerinin artırılması en etkili faktörler olarak öne çıkmaktadır. Sosyal güvenlik primlerindeki artışa bağlı olarak vergi takozunun yüksekliği özellikle Türkiye açısından bir sorun olarak değerlendirilmektedir.

Makale detayları

The Impact of Globalization Process on Taxation: An Evaluation in Terms of Taxation of Labor and Capital Income

Yazarlar:

Ebru Karaş | Betül Hayrullahoğlu

Yayıncı:

Bursa Uludağ University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir | Kamu Maliyesi

Dergi:

International Journal of Social Inquiry Vol.16 Issue 1, pp.391-409

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001295289

pISSN:

1307-8364

globalization

tax competition

labor and capital taxes

tax wedgeküreselleşme

vergi rekabeti

emek ve sermaye vergileri

vergi takozu

Sayı

Makale detayları

Yazarlar: Ebru Karaş | Betül Hayrullahoğlu

Yayıncı: Bursa Uludağ University

Ana Başlıklar: Kamu Ekonomisi - Vergilendirme ve Gelir | Kamu Maliyesi

Dergi: International Journal of Social Inquiry Vol.16 Issue 1, pp.391-409

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001295289

pISSN: 1307-8364

Sayı

Yazarlar:

Ebru Karaş | Betül Hayrullahoğlu

Yayıncı:

Bursa Uludağ University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir | Kamu Maliyesi

Dergi:

International Journal of Social Inquiry Vol.16 Issue 1, pp.391-409

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001295289

pISSN:

1307-8364