Özet:

Taxes, known as one of the indicators of the sovereignty of the state, are the most basic public financing tool that retains its popularity from the past to the present day. The consideration of expenditure as a reward constitutes the classic function of taxes, while its use to macroeconomic objectives serves economic purposes. With the desire to the growth and employment targets after the great breakthrough in 1929, the use of taxes as a tool brought the concept of functional finance into the financial literature. In the past few years, tax policy has been changed by making changes in the amount and composition of the taxes. The earliest tax on public expenditure is the earliest tax on public expenditure, the earliest tax on public expenditure is the earliest tax on public expenditure. This classification was taken into account with a variety of criteria and discussions were generally shaped around tax burden and justice. The influence of the policies created in the framework of the differences on the Turkish economy has taken place in the study periods.

Anahtar Kelimeler: