Effects of the pressure groups to the preparation of tax legislation in Turkey

Pressure groups that working to overcome the participation problems lead by the representive democracy, would help peoples layers contribute to management through groups. Because individual alone has no chance being effective power, if they are not involved in a group even if he has own potential. Pressure groups, with its own purpose; brings activity to the communities represented by and provides a requisition. Pressure groups exist in every country in the world and everywhere in society for years. Although the political and social structure is different, common goal of pressure groups is economic interests. They interact with political parties in order to have economic interests and exert pressure methods to be able to influence. As well as pressure groups influences on political parties, they are influenced by political parties. Purpose of the study is making definition pressure groups in detail and show how it works ın the process of making tax laws. In the first part of the study consisting of two main contain definion of pressure groups, comparing with other groups, clasifing, pressure methods and political relation. In the second part of the study; relation of pressure groups with the puplic economy an examples of tax legistation in Turkey have been analyzed.