Tax competition of European Union and studies on preventing the harmful tax competition: Evaluation corporate tax

Thesis of High License ProjectTax Competition of European Unıon and Studıes on Preventing The HarmfulTax Competition: Evaluatıon Corporate TaxYudum BiçenelDokuz Eylül UniversityInstitute of Social SciencesDepartment of FinanceGlobalism and the relies in capital movements causes to take shape ofeconomics and to the reorganisation of the politics due to taxes.The idea of globalism has caused to the importanttant develepments ineconomics since 1980. As a result of all these developments, the internationallimits have been removed so goods, capital and manpower can spread out theworld.One of the results of globalism in tax system is ` Harmful TaxCompetition?. Unfortunately, the relies in capital movements and technologicaldevelopments create important problems as well as providing new possibilitiesto the countries. Especially, the chorm of active capital creaties competitionamong countries and this competition in some sityations causes to the erosıon ininternationel tax bases.There are a lot of different applications in different countries in terms ofinternationalharmful tax competition. Tax heavens and harmful preferential taxregimes are different problems and formations from each other.The applicalitions of harmful preferentiol tax regimes and the studies ofthe organisations like AB and OECD aganist these applications, the decisionsand the precavtions are all mentioneal in our thesis. The arrangements aboutinstirution taxes which has on important place in AB tax applications are olsotaken up in the thesis.Key Words: 1) Tax Harmanizasion 2) Tax Competition 3) HarmfulTax Competition 4) Tax Evasion 5) Corporate Tax 6) Income Tax