The effects of globalization on corporate tax policy trends: Evidences from developing countries 1989-2020

Globalization has affected countries in many areas, including economic, political and social. Within the scope of the thesis, it is discussed in terms of the economic effects of globalization. While examining the effect of globalization on corporate tax policy trends, developing countries constitute an important sample due to their similar economic outlook. In this thesis, it examines the effect of globalization on corporate tax policy through twelve countries. In this context, data for the years 1989-2020 are used. The method used was panel data analysis based on available statistics, one of the quantitative data methods. According to our findings, while there is a negative relationship between globalization and corporate tax rates, there is a positive relationship between corporate tax revenues. In other words, while globalization lowers the corporate tax rate, it increases the corporate tax income. In addition, while there is a negative relationship between corporate tax rate and trade openness, there is a positive relationship between population and per capita income. In terms of corporate tax income, there is a negative relationship between trade openness and a positive relationship between population and per capita income. Keywords: Globalization, Corporate Tax Policy, Corporate İncome Tax Rate, Corporate İncome Tax Revenue, Developing Countries