Abstract
In a globalized world, many economies have become integrated, making it easier for taxpayers to move between states without having to bear too much financial burden. As a result of this, taxpayers leave their legal residence and migrate to other regions or countries due to factors such as tax administration structure, complexity of the tax system, tax fairness, tax perception, and the weight of the tax burden in particular. In the study, the factors in taxation that drive taxpayers to immigrate and the effects of taxation on immigration were investigated. The results of the study revealed that taxes play a role in the preferences of especially the taxpayers in certain industries and high-skilled specialists to change their legal residence. Accordingly, taxpayers migrate to regions or countries with lower tax burden from the regions or countries where the tax burden is heavier.
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