Abstract:

The state interferes in the economy with monetary and fiscal policy tools to provide economic stabilityBeing one of the fiscal policy tools, taxes directly affect the income of individualsTax is considered an expense for taxpayers and there can be reactions against itThe 1929 crisis, the development process after the First and Second World Wars, the 1960 and 1980 military coups, the 1997 South Asia crisis, the 1998 Russia crisis, the 2001 crisis, the 2008 global financial crisis, and the Covid-19 pandemic in 2020 negatively affected the Turkish economyThe state developed various policies in these periods to obtain the finances necessary to improve the economy and ensure the continuity of public servicesAmong these policies, tax restructuring law has been an application implemented by developed and underdeveloped economies together with Turkey and developing economiesTax restructuring laws have been applied for reasons such as lack of sufficient capital, savings deficit, financing of development and investment, desire to win elections and recording the informal economy, etc. Even though they are referred to as tax restructuring, these laws include many public receivables including accumulated insurance premiums, credit dormitory institution payments, municipal receivables, and customs tax. Tax restructuring laws, which were enacted in certain periods, had both positive and negative economic and social consequences in Turkey

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