The Reforms on the Corporation Income Tax Caused by Globalization and an Evaluating on Member of OECD

ÇELİKKAYA A.

MALIYE DERGISI, sa.159, ss.36-52, 2010 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Sayı: 159
  • Basım Tarihi: 2010
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.36-52
  • Eskişehir Osmangazi Üniversitesi Adresli: Evet

Özet

Most of OECD countries have been implemented some important reforms related to corporation income taxes in the last three decades. Statutory corporate tax rates have fallen from average of 48% in the early 1980s to 25% by the end of 2000s. Policy maker have worried about this decreasing on the tax because, this could cause some loss of revenue. However the data about GDP show that the rate of the corporate tax revenues in the GDP and total tax revenues has raised among 1982 to 2005. Therefore it could say that changes in tax revenue depend on not only tax rates but also tax base. In this sense, the purpose of the study is to examine reasons and results of the reforms on the corporation income taxes based on the data of Deveruex (2002) and Lortetz (2008).