Author/Authors :
YAVUZ, Ali Süleyman Demirel Üniversitesi - İktisadi İdari Bilimler Fakültesi - Maliye Bölümü, Turkey , ÇĠÇEK, Serdar Süleyman Demirel Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey
Title Of Article :
Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey
Abstract :
In the globalizing world; individuals, markets and capital are more mobile than the past for that reason countries are in cutthroat competition for attract the direct and indirect investments. Especially, developing countries overview their own tax policy and perform incentive measures including tax incentives to attract the direct investments which have a positive effect of production and employment level. In this process, some countries achieve their goals and some are not. The purpose of this study evaluate the difference of tax policies in Turkey which in EU candidacy process and some old central, east Europe countries which are in EU and the main rival of Turkey to attracting direct investments. In this evaluation process, changing income tax, corporate tax, value added tax and performance of attracking the direct investments which was performed in selected countries, were evaluated by comparative.
NaturalLanguageKeyword :
Economies of Central And Eastern Europe , Foreign Direct Investments , Tax Policies
JournalTitle :
Gaziantep University Journal Of Social Sciences
