Abstract:

Taxes are an important element affecting economic and social life. It is taken over the income, expenses and wealth of individuals and companies. The tax structures of countries vary according to their level of development. Taxes interact with many variables in the economy. The tax structures of developed countries are weighted by direct tax, which is usually fair. In underdeveloped countries, cruel and unfair indirect taxes are more preferable. This is because the collection of indirect taxes is easy and effortless and efficient. In addition, it is in accordance with taxpayer psychology. Indirect taxes on consumption have a property of financial anesthesia. These taxes are collected without people knowing or making them feel. Indirect taxes carry out income redistribution against low-income groups. For many years, Turkey has preferred indirect taxes in its tax system in contrast to developed countries. In this study, the tax structures of OECD and European Union countries and Turkey are compared. Citizens who are exposed to financial anesthesia cannot use their political preferences in a healthy way. Their trust in the state decreases. An ideal tax system is possible with fair taxes gaining weight. The study describes the negative aspects of fiscal anesthesia.

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