Bu çalışmada uluslararası kuruluşların global vergi sorunlarına yaklaşımları kısaca açıklandıktan sonra Avrupa Birliği’nin kurumlar vergisi eylem planı üzerinde durulmaktadır. Gelişmekte olan ülkelerin kamu harcamalarının finansmanı sorunu, vergi tabanındaki uluslararası hareketliliğinin artması sonucunda bu ülkelerin tek başına mücadele edebileceği bir sorun olmaktan çıkmıştır. Birleşmiş Milletler’in çalışmaları söz konusu ülkelerin sürdürülebilir vergi gelirlerine ve sağlam bir kamu maliyesine kavuşmaları için yeterli ve uluslararası destek bulan bir öneri değildir. Avrupa Komisyonu’nun kurumlar vergisi eylem planı politik olarak üye ülkelerin ekonomik çıkarlarını koruyan ve OECD yaklaşımını benimseyen bir plandır.
This article first briefly explains the approach of international organizations towards global tax problems, and then addresses corporate tax action plan of the European Union. The problem of financing developing countries’ public spending has become a problem that cannot be overcome by these countries themselves due to the increased international mobility in the tax base. Action of the United Nations is not a sufficient and internationally supported recommendation for the countries in question to achieve sustainable tax revenues and a solid public finance. The corporate tax action plan of the European Commission is a plan that protects the political interests of the member countries and adopts the OECD approach.
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