ABSTRACT
This study examines the possible effects of globalization on taxation policies in Turkey from 1998 to 2020. The results reveal that globalization has asymmetrical effects on taxation policies. Globalization positively affects taxation on capital income, whereas it negatively affects taxation on labour income. In addition, in the analysis conducted, no statistically significant relationship is found between globalization and taxation on consumption.
Disclosure statement
No potential conflict of interest was reported by the author(s).
Notes
1 For a good literature review and meta-analysis on this issue, please see the study of Adam, Kammas, and Lagou (Citation2013).
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https://orcid.org/0000-0001-9019-9372
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