Tax burden in public purchases

This thesis aims to research tax burden and liability practices that are performed within the framework of the tax law in Turkey and abroad, to determine the problems that are faced in the applications in Turkey and searching for their solutions and to put forward the motives behind the Government?s self-taxation policy.In the first part the concept of tax burden, the definition and classification of public expenditures, tax responsibility and public tax burden in some foreign countries are addressed.In the second part, the tax burden in Turkey, the condition of public purchase in the face of tax law, taxation at source and application of stoppage in public purchase are examined.In the third part, the reason of state?s taxation of itself and the tax burden in public purchase are evaluated and the problems about tax burden in public purchase which are encountered in Turkey and various ways to solve these problems are clarified.In the public purchases, the taxation by means of deduction ensures simplicity for the taxation and decreases tax loss and evasion by levying the tax at source, as well. In other words, it plays a positive role in the decrease of tax evasion by allowing self-control in this respect and ensures high tax revenues.It?s a certain fact that within the scope of public expenditures, activating taxation method at source averts the tax loss. This method also thwarts the tax loss and evasion through the way that the tax liable makes the related tax deduction and pays the remaining net value to the taxpayer.It has been known that method of taxation at source could not be efficiently used in the taxation of agricultural earnings notably in our country. Moreover, some procedures that can lead to tax loss could be occasionally, applied for other certain income elements by the liable and taxpayers.