Özet


KÜRESEL VERGİ REKABETİ VE YANSIMALARI: TÜRKİYE AB ANALİZİ
The reflections of tax competition in Turkey and six Eurepean Union countries covering the years of 2000-2013 is analysed in this paper. In this context, whether the relationship between corporation income tax and foreign direct investment is analysed with panel data methods. As a result of analysis, the negative relationship between the corporation income tax and foreign direct investment is determined.

Anahtar Kelimeler
Tax competition, Foreign direct investment, Corporation income tax, Panel data.
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