Journals Information
Universal Journal of Accounting and Finance Vol. 9(3), pp. 295 - 305
DOI: 10.13189/ujaf.2021.090303
Reprint (PDF) (419Kb)
Changes in Investment Options in OECD Countries and Its Relationship with Analytical Tax Burden
Ahmet Niyazi Özker *
Public Finance Department, Faculty of Economics and Administrative Sciences, Bandirma Onyedi Eylul University, Turkey
ABSTRACT
In this study, we aim to determine the extent to which the average investment limits affect the average tax burden under the OECD. It appears that international investment limits in OECD countries are affected by three components. Undoubtedly, one of these is the average tax burden under the OECD. Other components are the average debt ratios of governments and countries' real growth movements on economic growth, which affect the global average measure of investment services. It is observed that the changes in investment options in OECD countries show significant differences according to the average tax burdens of the countries and affect the investment limits significantly. This phenomenon put forth a significant change effect on investments as an average of criteria effect, and this approach makes it meaningful to conduct a tax burden-based study. Since the tax burden phenomenon in countries varies in terms of domestic and foreign debt of countries and is directly related to growth rates. The fact that changes in the average tax burden of OECD member countries affect investments reveals that it is dependent on the tax burden, the GDP of the relevant countries and the average debt burden of the OECD countries. Domestic and public foreign debt options of these countries directly affect the OECD's average investments. It shows that this influence analytically increases the negative criteria based on investments in these countries concerned.
KEYWORDS
Debt Ratios, Gross Domestic Product (GDP), Growth Rates, OECD, Tax Burden
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Ahmet Niyazi Özker , "Changes in Investment Options in OECD Countries and Its Relationship with Analytical Tax Burden," Universal Journal of Accounting and Finance, Vol. 9, No. 3, pp. 295 - 305, 2021. DOI: 10.13189/ujaf.2021.090303.
(b). APA Format:
Ahmet Niyazi Özker (2021). Changes in Investment Options in OECD Countries and Its Relationship with Analytical Tax Burden. Universal Journal of Accounting and Finance, 9(3), 295 - 305. DOI: 10.13189/ujaf.2021.090303.