| Tablo : 1 - KURUMLAR VERGİSİ ORANLARI (2000-2003) | |||||||||||||
| Merkezi Hükümet Nihai Vergi Oranı Kıyaslaması | |||||||||||||
| AB 15 Ülkeleri | AB 4 Ülkeleri | AB 19 Ülkeleri | AB Dışı Ülkeler | 2000 | 2001 | Önceki Yıla Göre Fark | 2002 | Önceki Yıla Göre Fark | 2003 | Önceki Yıla Göre Fark | 2003-2000 Farkı | ||
| 1 | Avustralya | x | 34,0 | 30,0 | -4,0 | 30,0 | 0,0 | 30,0 | 0,0 | -4,0 | |||
| 2 | Avusturya | x | x | 34,0 | 34,0 | 0,0 | 34,0 | 0,0 | 34,0 | 0,0 | 0,0 | ||
| 3 | Belçika | x | x | 40,2 | 40,2 | 0,0 | 40,2 | 0,0 | 34,0 | -6,2 | -6,2 | ||
| 4 | Kanada | x | 29,1 | 28,1 | -1,0 | 26,1 | -2,0 | 24,1 | -2,0 | -5,0 | |||
| 5 | Çek Cumhuriyeti | x | x | 31,0 | 31,0 | 0,0 | 31,0 | 0,0 | 31,0 | 0,0 | 0,0 | ||
| 6 | Danimarka | x | x | 32,0 | 30,0 | -2,0 | 30,0 | 0,0 | 30,0 | 0,0 | -2,0 | ||
| 7 | Finlandiya | x | x | 29,0 | 29,0 | 0,0 | 29,0 | 0,0 | 29,0 | 0,0 | 0,0 | ||
| 8 | Fransa | x | x | 37,8 | 36,4 | -1,3 | 35,4 | -1,0 | 35,4 | 0,0 | -2,3 | ||
| 9 | Almanya | x | x | 42,2 | 26,4 | -15,8 | 26,4 | 0,0 | 28,0 | 1,6 | -14,2 | ||
| 10 | Yunanistan | x | x | 40,0 | 37,5 | -2,5 | 35,0 | -2,5 | 35,0 | 0,0 | -5,0 | ||
| 11 | Macaristan | x | x | 18,0 | 18,0 | 0,0 | 18,0 | 0,0 | 18,0 | 0,0 | 0,0 | ||
| 12 | İzlanda | x | 30,0 | 30,0 | 0,0 | 18,0 | -12,0 | 18,0 | 0,0 | -12,0 | |||
| 13 | İrlanda | x | x | 24,0 | 20,0 | -4,0 | 16,0 | -4,0 | 12,5 | -3,5 | -11,5 | ||
| 14 | İtalya | x | x | 37,0 | 36,0 | -1,0 | 36,0 | 0,0 | 34,0 | -2,0 | -3,0 | ||
| 15 | Japonya | x | 30,0 | 30,0 | 0,0 | 30,0 | 0,0 | 30,0 | 0,0 | 0,0 | |||
| 16 | Kore | x | 28,0 | 28,0 | 0,0 | 27,0 | -1,0 | 27,0 | 0,0 | -1,0 | |||
| 17 | Lüksemburg | x | x | 31,2 | 31,2 | 0,0 | 22,9 | -8,3 | 22,9 | 0,0 | -8,3 | ||
| 18 | Meksika | x | 35,0 | 35,0 | 0,0 | 35,0 | 0,0 | 34,0 | -1,0 | -1,0 | |||
| 19 | Hollanda | x | x | 35,0 | 35,0 | 0,0 | 34,5 | -0,5 | 34,5 | 0,0 | -0,5 | ||
| 20 | Yeni Zelanda | x | 33,0 | 33,0 | 0,0 | 33,0 | 0,0 | 33,0 | 0,0 | 0,0 | |||
| 21 | Norveç | x | 28,0 | 28,0 | 0,0 | 28,0 | 0,0 | 28,0 | 0,0 | 0,0 | |||
| 22 | Polonya | x | x | n.a | n.a | n.a | n.a | ||||||
| 23 | Portekiz | x | x | 32,0 | 32,0 | 0,0 | 30,0 | -2,0 | 30,0 | 0,0 | -2,0 | ||
| 24 | Slovakya | x | x | 29,0 | 29,0 | 0,0 | 25,0 | -4,0 | 25,0 | 0,0 | -4,0 | ||
| 25 | İspanya | x | x | 35,0 | 35,0 | 0,0 | 35,0 | 0,0 | 35,0 | 0,0 | 0,0 | ||
| 26 | İsveç | x | x | 28,0 | 28,0 | 0,0 | 28,0 | 0,0 | 28,0 | 0,0 | 0,0 | ||
| 27 | İsviçre | x | 8,5 | 8,5 | 0,0 | 8,5 | 0,0 | 8,5 | 0,0 | 0,0 | |||
| 28 | Türkiye | x | 33,0 | 33,0 | 0,0 | 33,0 | 0,0 | 33,0 | 0,0 | 0,0 | |||
| 29 | İngiltere | x | x | 30,0 | 30,0 | 0,0 | 30,0 | 0,0 | 30,0 | 0,0 | 0,0 | ||
| 30 | ABD | x | 35,0 | 35,0 | 0,0 | 35,0 | 0,0 | 35,0 | 0,0 | 0,0 | |||
| OECD-ortalama | 31,3 | 30,3 | -1,1 | 29,0 | -1,3 | 28,5 | -0,5 | -2,8 | |||||
| Maksimum Oran (A) | 42,2 | 40,2 | -2,0 | 40,2 | 0,0 | 35,4 | -4,7 | -6,8 | |||||
| Minumum Oran (B) | 8,5 | 8,5 | 0,0 | 8,5 | 0,0 | 8,5 | 0,0 | 0,0 | |||||
| ( A / B ) | 5,0 | 4,7 | -0,2 | 4,7 | 0,0 | 4,2 | -0,6 | -0,8 | |||||
| AB15-ortalama | 33,8 | 32,0 | -1,8 | 30,8 | -1,2 | 30,2 | -0,7 | -3,7 | |||||
| AB4-ortalama | 26,0 | 26,0 | 0,0 | 24,7 | -1,3 | 24,7 | 0,0 | -1,3 | |||||
| AB19-ortalama | 32,5 | 31,0 | -1,5 | 29,8 | -1,2 | 29,2 | -0,6 | -3,3 | |||||
| AB dışı-ortalama | 29,4 | 29,0 | -0,5 | 27,6 | -1,4 | 27,3 | -0,3 | -2,1 | |||||