The impact of taxes on economic crimes in Turkey

One of the most significant social issues today is undoubtedly crime. As in every part of the world, crime in Turkey increasingly affects society, the economy, culture, and international relations in a negative way. Crime rates in our country continue to rise day by day. To understand the underlying causes of this change and to develop solutions, it is essential to thoroughly comprehend the concept of crime. Of course, crime cannot be explained solely through the field of economics. It is a complex and deep phenomenon that cannot be confined to a single definition. In today's world, the concept of economic crime, which is considered a type of crime both in Turkey and globally, is becoming more prominent and its impact is growing. In its broadest sense, economic crime can be defined as an act in which individuals or organizations resort to illegal methods to gain unjust economic benefits. Economic crime is influenced by various economic factors and, in turn, affects many aspects of society. Some of these factors include social structure, economy, education, age, population, gender, income distribution, and the tax system. Taxes hold a significant place in Turkey and have a wide-ranging impact on various areas. Since 2017, the relationship between taxes and crime has been increasingly studied, with numerous research efforts dedicated to this subject. However, there is no universally accepted conclusion on the matter. This thesis examines the impact of the taxes in force in our country on certain economic crimes. The study discusses various factors influencing the emergence of economic crimes and analyzes in detail their relationship with tax policies. Finally, using data on the workload of tax courts, the amount of collected taxes, and crime types at the İBBS1 level for selected years, these relationships are statistically evaluated.