GLOBAL TAX COMPETITION AND ITS REFLECTIONS ON FOREIGN DIRECT INVESTMENTS: TURKEY-EU ANALYSIS1

Bu çalışmada, 2000-2013 döneminde Türkiye ve 6 Avrupa Birliği ülkesinde vergi rekabetinin yansımaları analiz edilmiştir. Bu bağlamda, kurumlar vergisi oranı ile doğrudan yabancı sermaye yatırımları arasında ilişki olup olmadığı panel veri yöntemiyle analiz edilmiştir. Analiz sonucunda, kurumlar vergisi oranı ile doğrudan yabancı sermaye yatırımları arasında negatif ilişki olduğu tespit edilmiştir

KÜRESEL VERGİ REKABETİ VE YANSIMALARI: TÜRKİYE AB ANALİZİ

The reflections of tax competition in Turkey and six Eurepean Union countries covering the years of 2000-2013 is analysed in this paper. In this context, whether the relationship between corporation income tax and foreign direct investment is analysed with panel data methods. As a result of analysis, the negative relationship between the corporation income tax and foreign direct investment is determined

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