The effects of international tax competition on foreign direct investments: Case of Turkey

As its title ?The Effects of International Tax Competition on Foreign Direct Investments: Case of Turkey? this study aims to examine the positive and negative results of the international tax competition and their effects on foreign direct investments. Mobility of production factors requires the suitable stage for taking investments to countries with globalization. In this context tax reductions are the most efficient incentive practice and more easy than other determinants for investment policy.In the study which consist of three chapters, conceptual framework of international tax competition and sphere of influence of them are analysed in chapter one. In chapter two, theoretical progress of the foreign direct investments are analysed with effects of international tax competition. In this context related studies, international resources and empirical evidences contribute greatly to study. The effects of international tax competition on foreign direct investments estimate with regards to Turkey in chapter three. For doing this estimation implemented an econometric model and the results have been analysed.