Türkiye?de kurumlar vergisinin ekonomik etkileri ve değerlendirilmesi

Corporation tax is a tax type receiving from the profit of the corporations which has corporation identity. Corporation tax emerged and improved after First World War to finance the increasing public expenditures.The fact that corporation tax has a different area from income tax caused a discussion among many economists; however corporation tax?s benefits for taxpayers made possible the application of corporate tax as independent sphere from income tax. In those days, the discussion replaced another one, a question which application is the best for the corporation tax. The application of corporation tax has triggered another discussion because it causes same problems such as the justice in tax and decreasing of foreign investments. OECD countries decided to decrease corporate tax rate to get rid of those problems.Those effects can be mostly seen in the area of saving, cost, expense, investment and debt. The discussions mentioned above have occurred in Turkey as well. The most important one among those discussions was decreasing the corporate tax rate. Despite the fact that its rate was %50 when it was applied firstly, today its rate has decreased by %20. Because the most decrease corporate tax rate the most lessen the burden of taxpayers, this new tax rate has got rid of negative effects of corporate tax on taxpayers. However, it is not possible to get rid of all negative effects because corporate tax is a finally tax.In the first chapter of the dissertation, it will be analyzed the concept of corporation tax, its theoretical foundations, historical evolution and its application in same OECD countries. Later, it will be analyzed application types of corporation tax and its historical evolution in Turkey in the second chapter. It will be analyzed the effects of corporation tax on Turkish economy and the behavior of taxpayers and also tested the arguments in the dissertation with the survey realized in Sakarya in the last chapter.In this work, same theoretical arguments will be analyzed to make strong the arguments reached by evaluating the effects of the application and illustrating the main problems resulting from the application. This work?s contribution is also great because there is no important book and article about corporation tax in Turkish literature and also none of them analyze economic effect of this tax type it is. With the aim of determining the effects of corporation tax, it is examined the critical sources, scanned Turkish and English literature in internet. Also, the argument is supported by an area research conducted in Sakarya.