The realization of the targets regarding the tax policies in the development plans after 1980 in Turkey

Development has meant that improvement, progress and modernization and it has gained economic feature especially after 1940s. In the economic terms, development refers to a level of quantity that in addition to a measure such as economic growth generally takes into account social, cultural, political and demographic characteristics. The concept of economic development has gained more importance over time and has begun to be used together with the concept of economic planning. Economic planning that has been of great importance in terms of comparing the aims determined for development with the determined indicators and making efficiency evaluations. Especially in developing countries, due to the importance of economic plans in terms of efficiency evaluation the requirement for economic planning has increased to ensure economic development. The first example of economic development based on planning in Turkey is the First Five-Year Industrial Plan, which was implemented in 1934. As a result of the ongoing planning initiatives in the following years, the State Planning Organization was established in 1961 and the Five-Year Development Plans were implement. In the Five-Year Development Plans many topics has been included such as economic growth, sectoral growth, employment, living conditions, justice, etc.. It has been of great importance as it can be a road map for the policies that countries will follow in the future. Tax policies has been also widely included in the Five-Year Development Plans implemented in Turkey. In addition, in these plans the goals has set in general; It has been collected under the headings such as increasing tax revenue, ensuring tax justice and spreading the tax to the base. In this thesis study, the tax policy targets in the Five-Year Development Plans implemented between 1980-2018 and the realization of these targets has been evaluated. The former, within the scope of each plan, the targets for the plan period has been evaluated separately, and the latter, the general situation has been revealed with a holistic approach within the framework of the prominent tax policy targets.