The Effect of the underground economy on the tax revenues in Turkey

This thesis aims to examine the effect of the underground economy on the tax revenues in Turkey. The first chapter of the study consists of the definition, characteristics, reasons and effects of the underground economy. In the second chapter, reasons of the underground economy in Turkey were taken up. Later, the dimensions of the underground economy in this period were tried to determine. Those sectors which are deeply involved with an underground economy are specially considered. At the same time, the effect of the underground economy on the tax revenues and budget deficits in Turkey were determined. In chapter three were evaluated the size of the underground economy in other countries at first. Then it is explained that those are necessary to be able to record the underground econmy. II