Evaluation of endeavour towards preventing harmful tax competition within turkey and OECD

Detection of underlying actual causes of struggling with the harmful tax competition problem and determination of effectiveness of the attempts to struggle, by featuring its harmful characteristics by OECD with the perception of global problem although the concept of tax competition is relative, constitute the objective of this thesis. Thus in this way, the characteristics, elements, purpose, target variables, means and types of the concept of tax competition is examined in general and theoretical level, in the first part of this work paper. The second part consists of examining harmful tax competition policies in Turkey and OECD, and exhibition of the details of policies accepted as harmful tax competition by OECD. In the third part, there are precautions taken against harmful tax competition in Turkey and OECD, and evaluation of them. The work paper is executed as literature review within the framework of OECD, focus point of the subject, workings and practice examples in Turkey because of the lack of possibility to make and area work. In conclusion, Although OECD countries deal with policies and means of tax completion, they aim to carry out other purposes besides apparent ones by starting workings to struggle with tax competition as taking it harmful, and within this framework it is possible to say struggle workings are unsuccessful.Key Words:1-Tax Competition2- OECD3-Turkey4-Harmful Tax Competition5-Globalization