Turkish tax system and European Union tax system comparison

Tax revenues are important sources of income for countries. How to levy taxes and which rates are to be used in taxes maintain its importance for international markets. The tax which maintains its importance ın terms of Fiscal Policy, ıt is one of the most important agenda items in European Union process of Turkey as well. Comparing tax rates which are applied as of periods, the issue of tax harmonization is emphasized. In this study, the tax burdens of Turkey and European Union member countries are researched. Analyzing direct and indirect taxes on the basis of countries, the situation of Turkey and European Union member countries is aimed to be showed detachedly. By the way, ıt is also stated Turkey's tax policies which are necessary to be applied ın EU membership process.