Corporation tax incentives in Turkey and in the World

It is certain that in face of the increasing tax burden, the reactions of thetaxpayers are towards the temptation of not to pay these last ones. This temptationimagines as the tax evasion either, in the best probability, the tax avoiding.Therefore, this dissertation aims to make a deep research concerning the differentstrategies of the States that try to create the relative advantages for not to push thenational capitals abroad and to pull the foreign capitals in their countries. In thispoint of view, the approach of the Turkish State and that of the European States andimportant States having the rather striking markets concerning the instigations andthe fiscal advantages are taken in hand during the researches. By landing on Turkey,the studies were centered on the Act of Corporation Tax ( KVK). On the other hand,beside Turkey, the fiscal structures aimed at motivating the taxpayers in the othercountries are examined in detail with all the aspects according to the various sectors.Armed of all these researches, it is definitely possible to notice that the fiscaldimensions of the incentives of the countries of the European Union and the marketsleaders are more rewarding and more detailed than those of Turkey. Lastly, it isnecessary to consider that the motivations which cause ?the harmful tax competition"in the world market are in stiff control of institutions international as OECD and EU.