Özet:

Mobility of production factors requires the suitable stage for taking investments to countries with globalization. So production factors’ mobility and especiallay the capital factors’ entries to the countries need some taxational infrastructures. In this context tax reductions and tax cuts are as efficient as the other incentive practice and more easy than other determinants for investment policy. In this study which involves the effects of international tax competition on foreign direct investments and the evaluation in terms of Turkey, analysed the theoretical progress of the foreign direct investments with effects of international tax competition. In this context the effects of international tax competition on foreign direct investments are examined with sectoral and regional entries. Elements of risks researched with indicators of tax competition too. At last, corporate tax collections which depends on corporate tax cuts, share of the total tax revenues and number of foreign invested firms related with foreign direct investments (FDI) at 2000-2011 period with monthly datas. An opposite relationship with corporate tax cuts and FDI reached at the end.

Anahtar Kelimeler: