Effects of globalization and international organizations to taxation authority of nation-state

The fiscal policy activities, one of the indicators of the Nation state power, has been changed with the globalisations. In particular the change on "the taxation authority" has gained a more diverse dimension. In the first part of the study the emphasis has been given to the concepts of the sovereignty and taxation authority and in the second part the concept of the restriction the taxation authority has been examined. In the last part the arrangements which are presumed voluntary or compulsory towards Turkey by some selected international organizations are being assessed in terms of taxation authority.