Özet:

In the post-1980 period, liberalization breakthroughs in the world have gained momentum. New policies have been developed through direct taxes and indirect taxation in the international arena. While direct tax and indirect taxation were close to each other in distribution, they started to move away from each other in the period after 1980. While direct taxes are increasing, especially in developed countries, indirect taxes are more prevalent in developing countries. Direct and indirect taxes, which are different from each other in terms of their effects, have entered into inter-country interaction as a policy preference in the post-1980 period and it has been tried to be harmonized with each other under the influence of globalization movements. Considered in terms of its effects, it has been discussed among various economic schools. The first theory of indirect and direct taxation was introduced in the classical economic school. The concept of the invisible hand that exists in the economy explains the fact that the markets come into balance automatically. It has been stated that direct taxation will affect economic growth or national income in the negative direction. This view is also called the incentive problem, which argues that indirect taxation will affect economic growth or national income positively. If an economy has an incentive problem, it will result in avoiding direct taxes in the economy. Besides, it will lead to indirect taxation. 

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