International taxation problems, analyzing and appraisement of the effects in terms of Turkish tax system

The aim of this thesis is to examining and analyzing the effects of the international taxation problems, which appeared as a result of globallization, in terms of the Turkish Tax System. This thesis compasses the international taxation problems and the effects of these problems in terms of Turkish Tax System.Globalization has economic, financial, social and political impressions that are perceived by worldwide. On of the most important impressions of the globalization is on the fiscal area. Globallization changed the international taxation problems? dimensions. These problems effects the tax systems of the governments very deeply. In company with globallization, problems like; electronic commerce, tax loss, transfer pricing appears. These problems are also effective on Turkish Tax System.The effects of the electronic commerce in terms of Turkish Tax System are tax loss, administrative costs of the tax administration and the effects of the disparity of competition on tax revenue. Decay of the tax revenue, slipping the tax incidence to non-mobile production factors and the corrosion of the public services are the results of the tax competition which is the other problem that arises after globalization.For reducing the negative effects of the international taxation problems, which effected Turkish Tax System, averting the taxation injustice and tax loss, new regulations should be done. These regulations should not ceased as a particular effort of the local governments, should be applicable worldwide.