The effects of globalization on the transformation of tax policies after 1990: Turkey sample

There have been a lot of change at world economy due to globalization and national economies are in the process of integrating with the world market. Within the framework of financial libelarization, international capital movements and the dynamics related to capital accumulation lead to an increase in tax competitions. Along with the increasing tax competition, the governments perform significant regulations in tax structure. When these regulations in the field of taxing are analyzed in the context of Turkey, it can be observed that taxation policy is regulated in accordance with international taxation policies. There seems to be some differences and similarities between Turkey and OECD countries in terms of the data in taxation policies. In this study, the differences are analyzed with a theoretical perspective.