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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
