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The Tax Burden of Foreign Companies in the Control of MNCs Operating in Turkey

Author

Listed:
  • Kürşat Yalçiner

    (Istanbul Gelisim University)

  • Erkan Ertürk

    (Ministry of Customs and Trade)

Abstract

The purpose of this study is to investigate whether the tax burden of foreign firms in the control of MNCs operating in Turkey differs from the local firm. For this purpose, the ratio of tax base / sales and tax base / assets of the first 1000 domestic and 100 foreign firms in terms of sales and asset size are compared. As a result of comparison, foreign MNCs declared less tax income than those of domestic firms. With regression analysis, it was researched whether this difference was caused by transfer pricing, but no significant finding was found.

Suggested Citation

  • Kürşat Yalçiner & Erkan Ertürk, 2018. "The Tax Burden of Foreign Companies in the Control of MNCs Operating in Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 33(109), pages 181-202, April.
    • Handle: RePEc:acc:malfin:v:33:y:2018:i:109:p:181-202
    DOI: https://doi.org/10.33203/mfy.341305
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