Özet:

Depending on the subprime mortgage loans in the middle of 2007, the crisis began in the US in 2008, has spread at the global level. This crisis is considered to be the most severe financial crisis emerged after the 1929 global crisis. Falling growth rates in the economy, a total lack of general demand, rising unemployment rates, the rise in energy and food prices as a result rising inflationary have emerged as the main indicators of the crisis. The crisis, especially in developed countries, has upset the countries’ balance of the fiscal discipline and budget due to declining tax revenues, increased borrowing and public spending. Naturally, the crisis has affected significantly the size and content of public finance practices in the EU and in Turkey. It seems that the most important effects of the economic crisis have been on the budget structures which consist of public spending, tax and government debt. Economic effects of the crisis and tax measures taken to remedy them have led to the emergence of new tax trends in EU countries. In this study, the response of tax systems to the crisis and the tax trends emerging in this process are discussed in the context of the EU and Turkey.

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