Turkish tax system and its effect on costs: A pilot survey on Small and Medium Sized enterprises

Although the main purpose of economic science is to meet the endless needs of human beings that cannot be satisfied with limited resources in nature, economical politics in the developing and globalizing world serve many other purposes besides its main purposes. In addition to the basic economic policy objectives such as the constant full employment level of the economy, the growth of the economy every year or the fight against inflation and deflation, the provision of a fair income distribution as a social state has become an important economic policy target. Taxes are known to be one of the best means of providing public funding for centuries. When evaluating the tax from various perspectives, it is seen to be actively involved in many areas. Especially when we evaluate the tax in terms of finance and financial effects, we clearly see that it has a very important position in business life. For this reason, it is aimed to establish a system of a fair tax structure with the tax principles established. While it is assumed that the general structure of tax laws taxes enterprises in a way that is appropriate for their economic structure without putting them into a difficult position against taxation, it is also necessary that enterprises' attitudes towards taxation are not against the laws. Keywords: Tax, enterprises, cost, economy