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Evalution Of The Relationship Between Of Tax Competition And Tax Haven In The World And Turkey

Author

Listed:
  • Mustafa Göktu? Kaya

    (Tax Inspectors Association)

  • Perihan Hazel Kaya

    (Selcuk University)

Abstract

The country, where the individuals and institutions benefit from public services paying less taxes outside the country, is called tax haven countries.These countries is used as part of economic activities and they are preferred as the center of financial affairs so the phenomenon of interstate competition become a current issue. International tax competition is a tax policy which implementing that economic activity that occurred in another country to take his own country putting a lower tax rate.When taken out the country known as a tax haven it is said that this countries are too small and some of them? name and location in the map are unknown.The purpose of the study is to find out the relationship between of tax competition and tax haven in the World and Turkey. In this direction, firstly on the conceptual framework tax competition and tax havens issues will be discussed. Secondly, the effects of the relationship between tax competition and tax havens on fiscal policy will be examined. Finally, studies conducted on the fight against tax competition and tax havens in the World and Turkey will be examined.

Suggested Citation

  • Mustafa Göktu? Kaya & Perihan Hazel Kaya, 2016. "Evalution Of The Relationship Between Of Tax Competition And Tax Haven In The World And Turkey," Proceedings of International Academic Conferences 3606097, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:3606097
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    File URL: https://iises.net/proceedings/23rd-international-academic-conference-venice/table-of-content/detail?cid=36&iid=045&rid=6097
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    More about this item

    Keywords

    Tax Competition; Tax Haven; Fiscal Policy; Turkey; Tax Haven Countries;
    All these keywords.

    JEL classification:

    • B22 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Macroeconomics
    • E00 - Macroeconomics and Monetary Economics - - General - - - General

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