Tax competition in terms of evaluation of corporation tax in Turkey

Globalism and the relies in capital movements causes to take shape of economics and to the reorganisation of the politics due to taxes.The idea of globalism has caused to the importanttant develepments in economics since 1980. As a result of all these developments, the international limits have been removed so goods, capital and manpower can spread out the world. Unfortunately, the relies in capital movements and technological developments create important problems as well as providing new possibilities to the countries. Especially, the chorm of active capital creaties competition among countries and this competition in some sityations causes to the erosıon in internationel tax bases.There are a lot of different applications in different countries in terms of internationalharmful tax competition. Tax heavens and harmful preferential tax regimes are different problems and formations from each other.In these studies, the fisrt chapter of the corporation tax in Turkey, international tax competition in the second chapter of the formation and time to shape, the third chapter in the development of Turkey from the concept of tax competition is affected and how the corporation tax changes it contains the configuration.Key Words: 1) Corporation Tax 2) Globalization 3) International Tax Competition 4)Harmful tax competition 5) Transfer Pricing