TAX COMPETITION: THE CASE OF TURKEY

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Finans Ekonomi ve Sosyal Araştırmalar Dergisi
Volume:8 Issue:3
TAX COMPETITION: THE CASE OF TURKEY

TAX COMPETITION: THE CASE OF TURKEY

Pages : 712-730

View : 181 | Download : 272

Publication Date : 2023-10-09

Article Type : Research Paper

Abstract :This study first presents the basic concepts and current knowledge on global tax competition and this phenomenon. The main objectives of this study are to present the main practices and instruments of global tax competition, to evaluate the benefits and harms of tax competition in the context of tax havens, and finally to analyze the effects of global tax competition and tax havens on the Turkish tax system. In the light of OECD data, Turkey is the country with the fastest increase in indirect taxes and the highest share in total taxes among OECD countries, which makes it clear that Turkey is among the most negatively affected countries in terms of the effects of tax competition on social justice and public finance.
Keywords : Vergi Rekabeti, Vergi Cennetleri, Vergi Sistemi, Türkiye

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