The countries of Turkey, Azerbaijan, Uzbekistan, Kazakhstan and Kyrgyzstan, which are members of the Organization of Turkish States, came together to protect and develop the Turkish language. The member states of the Organization have cooperated among themselves on a total of nineteen different topics. One of these topics is the economy. On the other hand, each country has an economic and tax policy that it has implemented in its own way. According to this tax policy, countries have put into effect various taxes according to their geographical location, natural wealth, country history and economic development. Corporate tax, which is applied jointly by each country, is also discussed in this study. Although the member countries of the Organization have similar practices in terms of corporate tax, they contain various differences. At the beginning of these differences is the tax rate they apply. In this study, the characteristics of the corporate tax applied by the member countries are explained and the share of corporate tax in total tax revenues is shown with graphics. In this way, the corporate tax systems of the member countries of the organization have been revealed and the importance of corporate tax in the tax systems of the member countries has been revealed.
Organization of Turkic States, Corporate Earnings, Corporation Tax