Abstract:

Governments have applied a reform in the tax systems in order to attract a more ınvestment in the globalization proses. Taxes reforms have involved some tools which are direct taxes reductions such as cooperate income taxes, abolishing some taxes, reducing social security contribution rate and simplifying relating taxing procedures.. In this survey, it is classified reforms data of 125 countries all over the world by income groups and geographical region. Reforms It was reached reform data from Doing Business Data Bank. A 64 per cent of countries which reformed their tax system reduced corporate tax, 22 per cent of them reduced social security contribution, 21 per cent of them reduced some tax ratios and 18 per cent of them abolished some taxes. A 42 per cent of them simplified taxing process, 33 per cent of them reformed about filling tax and social security declaration and paying taxes in the electronic way. Corporate tax ratios almost have decreased by converging each other. Governments have tried to financed public incomedeficits by increasing indirect taxes and debting.

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