Tax structuring in Turkey economic and social effects

It is defined as tax structuring law to pay in certain installments by eliminating the accumulated penalties and other sanctions due to delay based on the application of the taxpayer due to economic, social, political, financial, technical and psychologicals reasons. In order to obtain the necessary financined order to ensure the continuity of public services, the state enacts a restructuring law. Accumulated taxes and other debts create a burden for taxpayers. In the period when the restructuring laws are enacted, taxpayers get rid of their debts by paying their debts under appropriate conditions. The 1st and 2nd World Wars on the 1960 and 1980 coup, the 1997 South Asian Crisis, the 1998 Russian crisis, the 2001 crisis, the 2008 global financial crisis, the Covid-19 pandemic, which spread all over the world in 2020, adversely affected the economy. Tax structuring law has been applied for the lack of sufficient capital, the savings gap, the necessary development and investment financing, the desire to win the elections and to register the informal economy. Tax structuring law was applied every 1.6 years from 2008 to 2021. This situation has created positive and negative effects economically and socially. Although tax structuring had positive results in the short term, the negative effects in the long term caused deterioration in the economy.