VERGİ REKABETİ: TÜRKİYE ÖRNEĞİ-Reference-Cited by-同舟云学术

VERGİ REKABETİ: TÜRKİYE ÖRNEĞİ

Published:2023-10-09 Issue:3 Volume:8 Page:712-730
ISSN:2602-2486
Container-title:Finans Ekonomi ve Sosyal Araştırmalar Dergisi
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Author:

ŞENGÜL Serkan^ORCID

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.

Publisher

Finans Ekonomi ve Sosyal Arastirmalar Dergisi

Subject

General Computer Science

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