The article explores the connection between tax competition and tax havens in the world and Turkey. Tax haven countries are places where people and businesses pay less tax to benefit from public services. These countries are often used for financial activities due to their low tax rates. The study discusses how international tax competition involves countries lowering their tax rates to attract economic activity from other nations. It also examines the impact of tax competition and tax havens on fiscal policies. Overall, the research aims to understand how these factors influence the global economy and Turkey's financial landscape.