“…In addition, the empirical findings presented in the literature examining the effect of foreign direct investments on tax revenues also point to different findings. First of all, studies examining the causality between FDI, and tax revenues point to the finding of unidirectional causality from FDI to tax revenues (Odabaş, 2016;Bayar & Öztürk, 2018;Bahtiyar, Karabacak, & Meçik, 2018;Sağdıç, Yıldız, & Sayın, 2020;Albayrak & Bozatlı, 2021). Investigations that take this causality to another methodology show that the effect of FDI on tax revenues is positive (Gropp & Kostial, 2000;Mahmood & Chaudhary, 2013;Okey, 2013;Balıkçıoğlu, Dalgıç, & Fazlıoğlu, 2016;Pratomo, 2020;Camara, 2022).…”