Tax haven countries are places where people and businesses pay less taxes while benefiting from public services. These countries are used for economic activities and financial matters, leading to competition between countries to attract economic activity by offering lower tax rates. The goal of the article is to explore the relationship between tax competition and tax havens globally and in Turkey. The researchers discuss the concept of tax competition and tax havens, examine how they affect fiscal policy, and review efforts to combat tax competition and tax havens.