The Tax Burden of Foreign Companies in the Control of MNCs Operating in Turkey

Kürşat Yalçiner and Erkan Ertürk
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Kürşat Yalçiner: Istanbul Gelisim University
Erkan Ertürk: Ministry of Customs and Trade

Journal of Finance Letters (Maliye ve Finans Yazıları), 2018, vol. 33, issue 109, 181-202

Abstract: The purpose of this study is to investigate whether the tax burden of foreign firms in the control of MNCs operating in Turkey differs from the local firm. For this purpose, the ratio of tax base / sales and tax base / assets of the first 1000 domestic and 100 foreign firms in terms of sales and asset size are compared. As a result of comparison, foreign MNCs declared less tax income than those of domestic firms. With regression analysis, it was researched whether this difference was caused by transfer pricing, but no significant finding was found.

Keywords: Transfer Pricing; Base Erosion and Profit Shifting; Tax Burden; Multinational Corporations (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:33:y:2018:i:109:p:181-202

DOI: 10.33203/mfy.341305

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