Global minimum corporate tax from a public administration perspective: A comparati̇ve analysi̇s of Türkiye and selected countries

This study aims to analyze tax administration structures that align with public administration principles within the context of global tax policies. Specifically, within the framework of the global minimum corporate tax initiative developed under the leadership of the OECD, Türkiye's current tax administration system is examined through a comparative analysis with selected countries. The study approaches tax administration as a subfield of public administration. It demonstrates that tax administration is not solely limited to revenue collection; it also has multidimensional effects such as financing public policies, ensuring the legitimacy of public authority, promoting social justice, and strengthening governance capacity. In this context, tax administration in Türkiye is examined in line with public administration principles, covering the stages of planning, implementation, auditing, and evaluation. The comparison between Türkiye and selected countries has helped to identify the strengths and weaknesses of the system. The findings indicate that structural reforms are needed to enhance Türkiye's administrative capacity in adapting to global tax norms. Priorities such as digitalization, transparency, accountability, and strengthening fiscal autonomy at the local level are identified as key components in building a sustainable and fair tax administration system.