In this study, the effect on tax revenues of foreign direct investments in Turkey was examined. While the independent variables used in the study are foreign direct investments (FDI), the gross domestic product per capita employed, tax income is used as the dependent variable. In this study, the annual data of Turkey was used and the period between 1974-2016 was examined. ADF and PP unit root tests were used to find the integration level in the study in which time series analysis was employed. Since the stationarity levels of the variables in the study were different, Pesaran et al. (2001) developed ARDL Boundary Test approach. The findings show that both foreign direct investments have positive effects on tax revenues both in the short term and long term. Based on this result, it can be said that tax revenues can be increased through Turkey's foreign direct investment (FDI).