Strategic Design of Tax Systems in OECD and EU Countries: Comparative Country Analysis

At the beginning of 1980s, the topic of tax structures and tax systems which need to redesign has become important in OECD and EU countries. In this respect, both tax structures constitute large costs on taxpayers by reason of disturbing effects on economic decisions, and unfair, too complex tax systems exposed to tax avoidance and tax evasion are effective. In this context, for the last 26 years; UK in 1984, the US tax reform exacuted in 1986, subsequent tax reforms can be described as reducing the tax rate and broadening the tax base. In this study, firstly, we try to illustrate tax strategies of OECD and EU countries by means of matrices and decision trees derived from game theory. Secondly, we manage to display whether each countries’ tax strategies get successful results or not by comparing country samples with data relating to 25 years. In the light of these improvements; we determine these countries in different categories; such as A, B, C, D, etc, by scoping out comparative country analysis and try to define Turkey’s tax strategy by displaying Turkey’s actual circumstances in these countries as a concluding remarks.