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ABSTRACT
INTERNATIONAL TAX COMPETITION AND SUPRESSING DESTRUCTIVE
TAX COMPETITION ORIENTED ARRANGEMENTS
Müge Muammer GÜNDOĞDU
Master Thesis, Public Finance Department
Supervisor: Doç.Dr. Keramettin TEZCAN
May 2009, 149 pages
The globalization of the world economy originates the society’s economic
areas as it originates the social and political areas. In this context the globalization
borders the strength of national political taxing and causes international tax competition.
With the globalization, the raise of economic unit mobility causes the tax source’s
mobility and thereby the tax source can easily slides from a country to another. In this
thesis, the concept of international tax competition, the kinds of competition, the tools
of the international tax competition, being an application of international tax
competition’s tax value (paradise), the qualities of tax value, with the advantages and
the economic effects of the enterprise of blocking the destructive tax competition which
occurs in national areas and suppressing the destructive tax competition in Turkey are
evaluated.
Keywords: International Tax Competition, Tax Value (paradise), Destructive Tax
Competition
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