DAĞLIOĞLU, İclal Süleyman Demirel Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - Maliye Bölümü, Turkey , ÇİÇEK, Hüseyin Güçlü Süleyman Demirel Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - Maliye Bölümü, Turkey

AN ASSESSMENT on the PRINCIPLES of INTERNATIONAL TAXATION and the OBJECTIVES of INTERNATIONAL TAXATION

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Incremental trade and increased mobility of the factors of production along with globalisation have caused to some changes in national tax systems. Following this process, those principles of national tax systems having international qualifications have become prominent. Those objectives tried to be reached by individual countries with their national tax systems have also gained international qualification. In the study in which the principles and the objectives of international taxation are examined especially with the globalisation process, the relationships between these principles and objectives that have gained importance with incremental trade and increased mobility of the factors of production are examined. It is observed that developed and developing countries give different weights to different taxation principles especially in order to minimise income tax losses; instead of a single taxation principles countries tend to apply more than one principle; and they try to design their tax systems accordingly. In terms of the contribution of taxation principles to national and international wealth, different opinion and suggestions are of matters of debate. It is observed that no consensus on some taxation principles, particularly on the principle of source, has been reached yet among countries.

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International taxation , Principles of international taxation , Objectives of international taxation

The International Journal Of Economic and Social Research

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