Özet:

This study examined the impact of the taxes that the government has collected in order to meet public needs and the taxation policies monitored by the government on economic growth. The tax shall be defined in the form of the money that the public authorities who are authorized to tax from the state or the state, in accordance with the law and the procedure for the purpose of paying their public expenses, shall receive from real and legal persons under the legal interest, without reimbursement and for refund. The size of the tax burden is an important cost element for those carrying out economic activities. Tax burden is seen as a cost element that affects economic growth in this regard. In this context, while the impact of taxes on economic growth as a means of financial policy is considered, it will be useful to consider how and to what extent the taxes, such as labour, capital accumulation, technology, which will be characterized by an independent variable in a model in which economic growth is dependent, will be influenced by the tax burden. This work is aimed at the impact of the tax burden on economic growth. The study first referred to the scope of the terms of tax and economic growth and later referred to the relationships that may form between these terms under certain criteria (the political structures and levels of development of the countries, the taxation policies applied).