THE RELATIONSHIP BETWEEN OF TAX COMPETITION AND TAX HAVEN IN THE WORLD AND TURKEY

Mustafa Göktu? Kaya () and Perihan Hazel Kaya ()
Additional contact information
Mustafa Göktu? Kaya: Tax Inspectors Association
Perihan Hazel Kaya: Selcuk University

No 4707351, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

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.

Keywords: Tax Competition; Tax Haven; Fiscal Policy; Turkey; Tax Haven Countries (search for similar items in EconPapers)
JEL-codes: E00 E21 (search for similar items in EconPapers)
Pages: 21 pages
Date: 2017-04
New Economics Papers: this item is included in nep-acc, nep-ara and nep-mac
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Published in Proceedings of the Proceedings of the 28th International Academic Conference, Tel Aviv, Apr 2017, pages 52-72

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