Corporate income tax burden on capital companies in Turkey and comparison with member of OECD countries

Public expenditures tend to increase because of the developments at economic, soscial and scientific fields. Taxes are the most robust one among the resourses that the state apply for in order to meet increasing public needs. Besides, they are principal public finance tools which tead domestic economies.In this respect, tax revenues are one of the most important financial resources of the government.Besides, tax is a cost component for enterprises. They try various ways to minimize this cost. These can be in the form of benefiting from the rights in the tax law or shifting the tax.In this study, the effects of corporate income tax burden on the enterprises are introduced by analyzing tax burden on corporations. Corporate Tax has effects in a broad range from building place, legal form, investment decisions, financing, saving to distribution of profit policies.