VERGİ REKABETİ ve TÜRKİYE’YE ETKİLERİ
TAX EFFECTS OF COMPETITION AND TURKEY

Summary/Abstract: After 1980, in the world economy, especially the effects of globalization, economic integration between countries with the implementation of policies to increase production factors; The mobility of labor, capital and labor factors has increased and economic boundaries have begun to disappear. The countries competing in the new environment have the freedom of movement and they are taking initiatives to attract capital among their countries. This creates positive as well as negative consequences. Even if the tools used in competition are similar, the effects of competition vary from country to country. Today, as a result of tax incentives provided to domestic and foreign investors, countries that can directly attract foreign capital benefit from the tax competition, while countries that fail to do so suffer.

• Details
• Contents