Impact of the European Union's Tax Law on Tax Law of third states: The case of Turkey

As a result of the economical globalization, individuals and legal persons operate around the world. As a result of tax competition created by this situation in the international marketing practices of EU countries and third countries, which have economic relations with EU?s countries attach great importance to strategic thinking and management. In addition, the existence of differences between the national tax systems in market environment should be developed in the harmonization of national tax systems. However, it is apparently that giving up a national tax systems and adapting to common tax system for states is difficult. The problem of tax competition between EU member states, has established EU?s tax law. However, this tax law is different from the national tax law, because it have the character of advice. However, this legal system implemented on a par with the national tax law and in the process of forming a national tax systems member states has left within certain limits.In the state of globalization market goes way beyond the EU?s borders, but the formation of tax systems of third countries' isn?t a jurisdiction of EU. The difference between tax systems is a reason for attractiveness or repellency for foreign investments, work force and leads to double taxation and other business challenges. In addition, practices different taxation for domestic and foreign goods and services prevent the free movement of them in the market.Market conditions are challenging tax systems for closing and removing of trade barriers. In recent years Turkey as the third country has made very significant progress in harmonization with the EU tax system, but important shortcomings are still not removed. Under this project are shown how the positive developments of the EU's tax law affected Turkish tax law.