güngör, kamil afyon kocatepe üniversitesi - iktisadi ve idari bilimler fakültesi - maliye bölümü, Turkey

AS A REFORM PROPOSAL ON THE TAX STRUCTURE TAX REDUCTIONS POLICY AND TURKISH TAX SYSTEM

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It is accepted that taxation is the best way of public financing for not disturbing economic activities. Yet taxes do not finance public expenditures satisfactorily in Turkey. For this reason, tax revenues should be increased and the public debt burden and its interest burden should be reduced. One of the important problems of Turkey is inequality in tax burden distribution. Because a small proportion of population bears the tax burden. One of the ideas behind tax cut is to expand the tax base. As a consequence of this expansion in tax base, tax burden would be distributed in society more equally and fairer. Thus, it would be fairer if a higher proportion of people would pay tax with lower instead of bearing tax burden by a small proportion of population. The aims of this study are to investigate; the issue of reaching the sources which are not recorded as a result of -higher tax rates by tax cutting, how to prevent the regulations which protect people evade tax, the methods which are used to increase tax yields by expanding tax base.

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Supply Side Economics , Tax reductions , Tax Efficiency , Optimal Taxation.

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

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