Özet:

In this study, the content of the Basic Procedure Taxation system in Turkey enacted by Law Number. 4369 is discussed. Basic Procedure Taxation system was came into force in 01.01.1999. As a result the assessments, while the number of taxpayers taxed basic procedure taxation have tended to increase as the years, the increase in tax revenues has been shown to not occur at the expected level. On the other hands, it has been observed that basic procedure tax revenues and total tax revenues has increased as the years. In this context, the aim of the study is to test whether it is a causal relationship between mentioned tax revenues. In the empirical part of the study, the relationship between total tax revenues and the basic procedure tax revenues for period 1988- 2014 were examined with Granger causality analysis and Johansen Cointegration analysis. The data used in the econometric study made real adjusted for inflation. According to the findings, It was concluded that there is no a causal relationship between total tax revenues and the basic procedure tax revenues. In other words, it can be said that both types of tax revenues increased independently from each other.

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