BRICS-T Ülkelerinde Ekonomik Küreselleşme, Vergi Yükü ve Yatırım Özgürlüğünün Doğrudan Yabancı Yatırımlara Etkisi

Year 2024, Volume: 10 Issue: 1, 228 - 243, 31.03.2024

Tunahan Değirmenci , Mehmet Aydın , Oktay Kızılkaya

https://doi.org/10.31592/aeusbed.1440862

Abstract

Ekonomik küreselleşme ticari ve finansal küreselleşme yoluyla yeni pazarlara erişimi kolaylaştırabilirken, rekabeti artırabilir ve yatırım maliyetlerini artırabilir. Ticari küreselleşme, uluslararası ticaretin artmasına ve ticaret engellerinin azalmasına yol açabilir. Finansal küreselleşme ise sermaye akışlarının serbestleşmesine ve uluslararası finansal piyasaların entegrasyonunu sağlayabilir. Vergi politikalarındaki değişiklikler, yatırımcıların kar marjlarını etkileyebilir ve yatırım yapma isteklerini azaltabilir veya artırabilir. Vergi yükü artışları, yatırımcıları caydırabilir ve yatırım özgürlüğündeki kısıtlamalar, yatırımların serbest akışını engelleyebilir. Yatırım özgürlüğünün azalması ise yabancı yatırımcılar için tercih edilmeyebilir. Bu faktörlerin dengeli bir şekilde yönetilmesi, doğrudan yabancı yatırımların sürdürülebilir ve istikrarlı bir şekilde artmasını sağlayabilir. Bu çalışmada 1995-2021 dönemi için BRICS-T ülkelerinde ekonomik küreselleşme, vergi yükü ve yatırım özgürlüğünün doğrudan yabancı yatırımlar üzerindeki etkisi incelenmektedir. Çalışma sonuçlarına göre; Brezilya, Hindistan ve BRICS-T ülkelerine ait panelde ekonomik küreselleşme doğrudan yabancı yatırımları artırmaktadır; Çin'de yatırım özgürlüğü doğrudan yabancı yatırımları artırmaktadır; vergi yükü Güney Afrika'da doğrudan yabancı yatırımları azaltırken Türkiye'de artırmaktadır. Genel olarak BRICS-T ülkelerinin, dış ticareti kolaylaştıran politikaları desteklemeleri önerilmektedir.

Keywords

Küreselleşme, vergi yükü, ekonomik özgürlük, doğrudan yabancı yatırım.

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