ÖZDünyada gelir eşitsizliğinin artması, büyüme, yaşam memnuniyeti, mutluluk ve gelişme konuları açısından eşitliğin öneminin, tartışmaların temel konusu haline gelmesine neden olmuştur. Eskiden mutluluk konusu sadece psikoloji bilimi altında incelenirken, son zamanlarda ekonomi ile de ilişkilendirilmeye başlanmıştır. Gelir dağılımında adalet olması, yoksulluğu azaltarak sürdürülebilir bir kalkınma sağlar. Bu da bir toplumun refah seviyesinin artırılmasının en önemli koşuludur. Bu çalışmada da refahın ve mutluğun gelir eşitsizliğinden ne şekilde etkilendiği literatür araştırmasına dayalı olarak belirlenmeye çalışılmıştır. OECD ülkelerinde gelir eşitsizliğini belirlemede kullanılan Gini katsayısı ve mutluluk endeksleri incelendiğinde, gelir dağılımı eşitsizliğinin az olduğu ülkelerde mutluluk ve refah seviyesinin de daha yüksek olduğu sonucuna ulaşılmıştır.

During the last quarter century, a remarkable global growth was experienced in Foreign Direct Investment (FDI), especially the developing countries, considered FDIs as an important factor in overall economic development strategies. The developing countries aim to attract foreign capital to strengthen their local economy, increase market opportunities, and provide better services to the society. For this purpose, these nations implement various types of tax incentives. Although there are several studies on the effectiveness of tax incentives in FDI, the issue has not been tackled with respect to developing countries. The present study scrutinized the effectiveness of corporate tax incentives in developing countries based on FDI. In conclusion, it could be suggested that tax incentives may be effective in increasing FDI; however, in this group of countries with low level of investments and complex laws in taxation and other fields and could not cope with innovations, red tape and poor governance, it is also important to develop the organizational infrastructure for investments.

Bu çalışma, 30.03-01.04.2017 tarihlerinde Kocaeli'de düzenlenen "European Congress on Economic Issues" adlı kongrede bildiri olarak sunulan metnin gözden geçirilmiş ve genişletilmiş halidir.

Corruption is an ancient phenomenon that weakens all functions of the government, directly affects its monetary and fiscal policies, and causes permanent social and economic problems by disrupting human capital. Corruption can cause structural problems (e.g., unemployment, unfair distribution of income) to deepen, slow economic growth, weaken human development and lead to insecurity and social unrest. Statistical analysis of this concept, which is of great economic significance, is an important source of motivation for the present study. The current study aims to categorize the nations based on corruption levels and to identify the discriminating economic variables effective in this categorization. Thus, various economic variables that affect the level of corruption in OECD countries, including Turkey, are evaluated. The 2013 data for the thirty-four countries are tested using discriminant analysis in the study. The results indicate that in OECD members with low HDI, GDP per capita and education expenditures, and high unemployment, the level of corruption is at a higher level.

The determinants of corruption have long been an important subject for research in the fields of economics and political science. Corruption was not deemed as a significant issue in the pre-democratic era and has become a serious issue later on. Corruption can be defined as “exploitation of public power to gain private gain.” It is a problem that occurs for various reasons and causes various effects. It may occur due to the occurrence of illegal activities in the political and economic system, as well as due to social and individual moral issues. Corruption has disruptive effects on the functioning of the economic, political, and social system. The aim of this study is to determine the duties of states towards a tax system to combat financial corruption. Corruption in the tax system affects the investment environment negatively, which slows down economic growth.