Sermayenin Vergilendirilmesinde Adaletten Etkinliğe Doğru Yaşanan Kayma: Türkiye’de ki Durum

Along with many other factors, capital plays an important role in the gradual increase of the globalization. As the fixed and financial capital becomes more fluid day by day, many countries are forced to take novel decisions about taxes on capital and implement these decisions. The taxes which aim to hold the available capital within the borders of the country and to invite the circulating capital into the country resulted in a shift from the principal of fairness in taxation to goal of fostering economic activity in Turkey. Dual taxation system has a crucial role in this change. This study tries to examine and analyze this process of change.