The transformation of the Turkish tax system

Tax, which is a universal concept, has been one of the oldest sources of income, applied by states to finance public expenditures, although it has changed in many ways to this date. In terms of public finances, tax is an indispensable element for a state's economy. The importance of taxation for public finances and the state economy has always necessitated that tax is simple, understandable, just, and systematic. The aim of this study is to examine how the Turkish society, which has a deep-rooted state tradition, has undergone a transformation in the tax system from the past to the present. This study consists of four main sections. In the first part, the development of the concept of tax, the understanding of taxation and the developments in the concept of taxation are examined in terms of the economic philosophy and the transformation of the tax concept in the historical process in the world has been included and thus the importance of the concept of tax is emphasized. In the second part, first the concept of state was mentioned in the old Turks, then, the taxation concept was examined in two main periods as pre-Islamic and postIslamic. In the third part, the transformation in the tax system, under the title of tax system in the Ottoman Empire is examined. In this section, the tax system is discussed in two main periods before and after the Tanzimat. Thus, the transformation in the Ottoman Empire has been demonstrated better. In the third part, Turkish Tax System was examined in detail. In the fourth and last part, the tax system transformation in the title of tax system in the Republican Period was examined. In this section, the effects of the recent developments on the tax system were examined. In this study, the changes in the tax system were determined and attention was paid to the characteristics of each period; economic, social, cultural, political, economic, etc. many cases have also been examined and explained. Thus, the reasons underlying the transformation of the tax system have been reached. In the light of the data obtained in the conclusion section, a judgement has been reached whether there is an economic philosophy, in the transformation of the Turkish Tax System. Key Words: The concept of Tax, The Ottoman Empire, The Republic of Turkey.