The place of indirect taxes in the Turkish tax system and the effects of it to the economy

Tax; In order to fulfill the financial and non-financial duties of the state and other authorized public institutions and organizations, real and legal persons; In the form of money, which are collected on the basis of sovereignty power, the economic assets are in the form of money. In other words, the tax is an economic value that everyone is obliged to pay according to their financial power to meet public expenditures. There are various methods of classifying taxes in terms of their properties. The most common one of these methods is indirect-direct tax discrimination. William Gladstone, who serves as the UK finance minister; Although they have different virtues by comparing two direct and indirect taxes to two sisters, they stated that they belong to the same family and therefore it is meaningless to make a comparison. But nowadays, tax systems have a great effect in terms of which tax types they include and the results they give. Indirect taxes are taxes levied on the consumer goods of each person, taken from the seller or the manufacturer, added to the prices and reflected on the final consumer. These taxes; they are frequently preferred for reasons such as being reflected, hidden in prices, being collected in advance. In less developed and developing countries; the share of indirect taxes in tax revenues is considerably high, due to the lack of an established tax system and for various economic and political reasons. The share of indirect taxes in tax revenues in Turkey as of 2018 was 67%, the same rate as the average of the OECD countries was 43%. In our study; After analyzing the place of indirect taxes in the Turkish tax system, the analysis of the effects of indirect taxes on some indicators in the economy will be compared with the data of various countries in the world.