The effects of tax policies implemented in the post-2000 economic crisis in Turkey on the real sector: An evaluation specific to SME's

Economic crises emerges as an important problem for the economies of countries and businesses, which are frequently seen both throughout the world and in Turkey. Tax policies are used as an important tool to overcome this problem. SME's have a large share in enterprises. SME's, which are the backbone of the economy, can be adversely affected by the economic crisis. Our aim in this study is to examine the tax policies applied in the economic crises seen in Turkey in 2000 and thereafter and to evaluate how effective these policies are on SME's in areas such as employment, production, consumption, investment, exportation, importation and tax burden. In the study, firstly, the subject was discussed in a theoretical way, the definitions of economic crisis, its types and important crises were discussed. Then, the views of economic schools on economic crises are given. Then, tax policies that can be applied in crisis periods are examined. At the end of the first chapter, the conceptual definitions and characteristic of SME's are discussed. In the second part, the current situation of SME's in Turkey is discussed in a multi-faceted manner. The economic crises after 2000 and the tax policies applied in Turkey were examined. In the third and last part, these policies are evaluated in terms of SME's. According to the findings of our study, many tax policies were implemented in order to prevent the crisis during the post-2000 economic crisis and these policies were effective on SME's.