Turkey's Competitiveness in Corporate Tax in the Context of International Tax Competitiveness Index

Ahmet Ä°nnecä°

Fiscaoeconomia, 2025, issue 1

Abstract: A competitive tax system is extremely important for attracting circulating capital and increasing investments. Countries that want to attract capital in circulation can provide an attractive environment for investors through incentives in their tax systems. In particular, exemptions and exceptions, tax deductions, tax rates, and other practices that allow the reduction of the tax base are among the important factors affecting the decisions of investors in corporate tax systems. Considering these factors, the International Tax Competitiveness Index is developed. The index provides guidance on the extent to which the tax system ensures competitiveness and neutrality. The main objective of this study is to analyze the main components used by the International Tax Competitiveness Index developed by the US-based Tax Foundation to measure competitiveness in corporate tax and to determine Turkey’s position in terms of competitiveness in corporate tax. In this context, the study analyzes in detail the main components that the index takes into account in the determination of corporate tax scores. Then, the position of the Turkish corporate tax system in terms of the criteria included in the index components is evaluated.

Keywords: Tax Competitiveness Index; Corporate Tax; Tax Rate; Tax Incentives (search for similar items in EconPapers)
JEL-codes: F14 H20 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:fis:journl:250135

DOI: 10.25295/fsecon.1493478

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