Evaluation of the European Union and Turkey for in terms of direct taxes - indirect taxes

States collect taxes from the public through the law in order to finance public spending and policies to be implemented. The tax policy of a state in its country plays an important role in the economic independence of that countryThe first regulations on taxation and tax policies in the European Community have begun with the Treaty of Rome. However, with the entry into force of the Treaty of Lisbon, the name of this treaty was changed and the Treaty on the Functioning of the European Union was adopted. Together with this treaty, new regulations on taxation are included. These regulations; It has been about strengthening the economy of the member countries, increasing competition in trade, preventing unfair competition and bringing taxes closer. In the European Union, zooming in on indirect taxes is generally carried out and if necessary in the field of direct taxes, they are brought closer. In this study; The structure of indirect-direct taxes in the European Union tax system is examined and compared with the Turkish tax system. Purpose of the study; To compare policies and tax policies implemented in Turkey applicable in the European Union countries, it is to assess strengths and weaknesses and reveals shortcomings in the area of indirect taxes in Turkey. In this study, the European Union and Turkey, income tax, corporation tax, are compared in terms of value added tax and excise tax revenues. In the survey, the overall direct tax revenues in European Union countries, which is higher than the indirect tax revenues, while Turkey has been determined that there is an opposite situation. In the Turkish tax system, direct taxes are a more important source of income and are important in terms of fairness and equality principles in taxation.