The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index
Yıl: 2019 Cilt: 4 Sayı: 3 Sayfa Aralığı: 350 - 369 Metin Dili: İngilizce DOI: 10.30784/epfad.632288 İndeks Tarihi: 05-10-2020
The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index
Öz: The increase in globalization has led to the redefinition of the tax policyperceptions of countries. The increase in globalization has also led to pressureson governments to revise their taxation policies in order to compensate for thepotential risks that may arise. It is noteworthy that many countries around theworld have reduced corporate tax rates in recent years. Thus, this paperinvestigates the role of increasing globalization in this process of decline. Forthis, the paper tests whether globalization has a significant effect on corporatetaxation by using a panel of 33 countries over the period 1998-2016. The papertakes into account three main dimensions of globalization: economic, trade andpolitics. Moreover, the paper uses the two different measurements ofglobalization: de facto and de jure. The empirical results suggest a negativerelationship between globalization and corporate tax. The results are robust interms of different dimensions and measurements of globalization. It can beconcluded that global integration does matter for policymakers and increasingintegration also influences independent national fiscal and economic policies ofcountries.
Anahtar Kelime: Küreselleşmenin Kurumlar Vergilendirmesi Üzerine Etkisi: KOF Küreselleşme Endeksi’nden Bulgular
Öz: Küreselleşmedeki artış, ülkelerin vergi politikalarını yeniden tanımlamalarına yol açmaktadır. Ayrıca küreselleşme ortaya çıkabilecek olası riskleri telafi etme amacıyla hükümetler üzerinde vergi politikalarını gözden geçirme baskısı da yaratmıştır. Bu kapsamda dünyada birçok ülkenin son yıllarda kurumlar vergisi oranlarını düşürmüş olması dikkat çekicidir. Bu nedenle, çalışma, küreselleşme artışının bu düşüş sürecindeki rolünü araştırmaktadır. Çalışmada, 1998-2016 dönemi için 33 ülkeden oluşan panel veri seti kullanılarak, küreselleşmenin kurumlar vergisi üzerinde önemli bir etkisinin olup olmadığı test edilmiştir. Çalışmada küreselleşmenin ekonomi, ticaret ve politika olmak üzere üç ana boyutu ele alınmıştır. Bunun yanında de facto ve de jure olmak üzere iki farklı ölçüm yöntemi kullanılmıştır. Ampirik sonuçlar, küreselleşme ile kurumlar vergisi arasında negatif bir ilişki olduğunu göstermektedir. Sonuçlar, küreselleşmenin farklı boyutları ve ölçümleri açısından da tutarlıdır. Küresel entegrasyonun politika yapıcılar için önemli olduğu ve entegrasyonun artmasının ülkelerin bağımsız ulusal mali ve ekonomik politikalarını da etkilediği sonucuna varılabilir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | Sevinç D, YALAMAN G, Sevil G (2019). The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. , 350 - 369. 10.30784/epfad.632288 |
| Chicago | Sevinç Deniz,YALAMAN Gamze ÖZ,Sevil Guven The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. (2019): 350 - 369. 10.30784/epfad.632288 |
| MLA | Sevinç Deniz,YALAMAN Gamze ÖZ,Sevil Guven The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. , 2019, ss.350 - 369. 10.30784/epfad.632288 |
| AMA | Sevinç D,YALAMAN G,Sevil G The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. . 2019; 350 - 369. 10.30784/epfad.632288 |
| Vancouver | Sevinç D,YALAMAN G,Sevil G The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. . 2019; 350 - 369. 10.30784/epfad.632288 |
| IEEE | Sevinç D,YALAMAN G,Sevil G "The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index." , ss.350 - 369, 2019. 10.30784/epfad.632288 |
| ISNAD | Sevinç, Deniz vd. "The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index". (2019), 350-369. https://doi.org/10.30784/epfad.632288 |
| APA | Sevinç D, YALAMAN G, Sevil G (2019). The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. Ekonomi, Politika & Finans Araştırmaları Dergisi, 4(3), 350 - 369. 10.30784/epfad.632288 |
| Chicago | Sevinç Deniz,YALAMAN Gamze ÖZ,Sevil Guven The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. Ekonomi, Politika & Finans Araştırmaları Dergisi 4, no.3 (2019): 350 - 369. 10.30784/epfad.632288 |
| MLA | Sevinç Deniz,YALAMAN Gamze ÖZ,Sevil Guven The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. Ekonomi, Politika & Finans Araştırmaları Dergisi, vol.4, no.3, 2019, ss.350 - 369. 10.30784/epfad.632288 |
| AMA | Sevinç D,YALAMAN G,Sevil G The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. Ekonomi, Politika & Finans Araştırmaları Dergisi. 2019; 4(3): 350 - 369. 10.30784/epfad.632288 |
| Vancouver | Sevinç D,YALAMAN G,Sevil G The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index. Ekonomi, Politika & Finans Araştırmaları Dergisi. 2019; 4(3): 350 - 369. 10.30784/epfad.632288 |
| IEEE | Sevinç D,YALAMAN G,Sevil G "The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index." Ekonomi, Politika & Finans Araştırmaları Dergisi, 4, ss.350 - 369, 2019. 10.30784/epfad.632288 |
| ISNAD | Sevinç, Deniz vd. "The Impact of Globalization on Corporate Taxation: Evidence from The KOF Globalization Index". Ekonomi, Politika & Finans Araştırmaları Dergisi 4/3 (2019), 350-369. https://doi.org/10.30784/epfad.632288 |
