Transformation of tax policies in Turkey in the integration process to Europen Union after 1980

The phenomenon of economic globalization which has accelerated since 1980's, has shown one of its most significant impacts on the tax system and policies. In the process of globalization accelerated competition, taxes are also used as an effective tool.Turkish Economic structure wich was closed to foreign trade and following import substitution strategies, showed important improvement about changing over to liberal economy after 1980. At this context, in Europen Union integration process, there are changes and transformations on economics and public finance as on education, culture, art and science. In this process in Turkey, searching the change and transformation on tax policies is important.The aim of this thesis is to examine the main principles of harmonization, regulations and the harmonization experiences about tax policies. Moreover, the Turkish tax policies practices with respect to tax harmonization experiences of European Union are evaluated. In this paper, when the Turkish practices about tax policies compared with the European Union practices, some differences are observed with respect to the subject, assessment and rates. In this study, we try to explain, transformations on tax policies in Turkey and how much effect these transformations from process of harmonization on Europen Union.