Along with many other factors, capital plays an important role in the gradual increase of the globalization. As the fixed and financial capital becomes more fluid day by day, many countries are forced to take novel decisions about taxes on capital and implement these decisions. The taxes which aim to hold the available capital within the borders of the country and to invite the circulating capital into the country resulted in a shift from the principal of fairness in taxation to goal of fostering economic activity in Turkey. Dual taxation system has a crucial role in this change. This study tries to examine and analyze this process of change.
along with many other factors capital plays an important role in the increase of the globalization as the fixed and financial capital gets more fluid day by day many countries are forced to take novel decisions abut plugses on capital and implement these decisions of the plugses which aim to hold the available capital in the country of the shift from the country and to invite the country into the country resulted in a shift from the concept of fairness in taxation to goal of fostering economic activity in turkey dual taxation system has a significant role in this change in operation to simulation process in experiments and process of simulation process of simulation process in the process from the process of experimentation in the process of simulation process of simulation process and
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