Özet:

The reduction of the barriers to move factors of production in live with globalization has been a rationale for competition in foreign capital gains, especially underdeveloped and developing countries. This competition is observed especially in corporate taxation and is realized by offering various tax advantages. Dominant view in the literature is that tax competition will have beneficial effects while the harmful effects are much more observed. In this study, we tried to determine the existence of tax competition by examining the indicators such as the statuory tax rates, effective tax rates, tax bases, the ratio of corporate income to GDP and share in total tax revenue OECD countries. The main conclusion reached in the study is that the tax policies imposed by OECD countries have led to a tax competition. Our study indicate OECD has been successful in tackling with harmful tax competition.

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