Özet:

Taxes are the most important source of income in financing state activities. Taxes also have other functions, depending on their use as a fiscal policy tool apart from generating income. The financial and non-financial purposes of taxes reveal how the tax structure should be shaped. How taxes are regulated produces different results in the context of their impact on the whole society and economic units. It is an important analysis of how taxes are predominantly structured in achieving economic efficiency with the principle of economic efficiency, which is one of the basic principles of taxes. In this study, the tax equation derived from the aggregate demand function in the Keynesian view is empirically tested and an interpretation is made about which principle is relatively dominant. ARDL Bound Test method is used in model testing and Toda-Yamamoto Test is used for causality. 1975 - 2017 period of annual data is used as GDP ratio for Turkey. The equation, which is derived from the Keynesian aggregate demand equation and has three sub-components, is tried to be predicted. The first of the sub-factors emerged as total public expenditures consisting of government real and transfer expenditures, the second as the savings deficit and the third element as the foreign trade deficit. In the ARDL bound test, a long-term cointegration relationship is revealed. Tax practice in Turkey in the period covered in the test results, in the framework of the magnitude of the coefficient used for long-term financing of public spending, savings, and foreign trade deficit has emerged to open lower coefficient values. This situation shows that the fiscal purpose is more dominant in taxation.

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