The evaluation of Turkey's income and corporate tax policies in the context of BRICS membership is important in terms of the country's effective position in global economic cooperation processes. BRICS countries shape their tax policies with a focus on promoting economic growth, attracting investments and ensuring income justice. Turkey needs to adapt to these approaches, reduce income and corporate tax rates to a competitive level and establish investment-friendly policies. Recent changes in corporate tax rates in Turkey aim to create an attractive environment for international investors and reduce the informal economy. Similarly, income tax policies have also tended to reduce income inequality by favoring low-income groups. However, in order to compete with the low tax rates and comprehensive incentive mechanisms in BRICS countries, Turkey needs to make its current tax system more flexible. In this context, harmonizing Turkey's income and corporate tax policies with the practices of BRICS countries will increase its international competitiveness by providing economic and political advantages in the accession process.
BRICS, Turkey, Income Tax, Corporate Tax