Comparison of indirect taxes in the Turkish Tax System with European Union countries

The aim of this thesis is to compare the tax system of the European Union countries and the indirect taxation of the Turkish Tax System and to evaluate the effects of this comparison. As a result of the researches carried out it this thesis, it has been seen that there are some differences between the tax system in Turkey and the tax systems of the European Union countries. The effects of these differences on the public were investigated. Within the framework of the research, this study was conveyed in an imparial and transparent manner. An issue involving all segments of society such as taxation; I believe that is should be expressed in an explanatory, transparent language that every segment of society can understand. It is the most natural right of every citizen to know how the taxes he has paid within the borders of the country he lives in and the reason for paying that tax. For this reason, taxation should be expressed in a language that everyone can easily understand. Tax revenues are one of the largest and most important types of income of the state. Therefore, it is quite understandable and normal for the state to collect taxes from its people. The state collects taxes in order to perform and perform certain services. Actually the purpose of the tax; it is the return of the tax, after collection, to the public with certain services. Whether these taxes collected here meet the needs of the people is a very important issue. The Turkish Tax System is included in the multi-tax system classification. As a matter of fact, there is no economic system in today's world that subjects the tax system to a single tax. Multi-tax system classification; Taxes on income, taxes on expenditures and taxes on wealth are grouped into three main groups. While indirect taxation, which is our main subject, is included in the classification of taxes collected on expenses; direct taxation is divided into two as taxes on income and data on wealth. Taxes on expenses; it is a type of tax that is easy to reflect and is collected at the time of expenditure. It is less felt from the public point of view than the taxes on income and wealth, since it is collected over expenditures. Article 73 of our Constitution: "Everyone is obliged to pay taxes according to their financial power. A fair and balanced distribution of the tax burden is the social goal of fiscal policy." Its provision constitutes the most essential provision of the Turkish Tax System. In fact, the most basic sentence to be examined in this thesis research is the sentence "Everyone is obliged to pay tax according to their financial power." While indirect taxation in Turkey is almost twice the direct taxes, it is an issue that needs to be considered and examined on whether the people are obliged to pay taxes according to their financial power. While indirect taxation in Turkey is around 60-70 percent; it is around 30-40 percent on average in European Union countries. The reasons for this, why it is preferred in this way, its effect on the government and the people will be explained. Generally; the average tax revenues of Turkey and the European Union countries, how tax revenues are obtained and how these tax revenues are used will be included in this thesis.