Özet:

With the people living together, societies formed and as a result, a state organization that organized social relations between individuals and people was needed. As societies live together, the states also meet the common needs of societies, in which they need various resources. States have various revenue to meet these needs. Taxes, paintings, fees, honors, privatization revenues, revenues from government management, para-fiscal revenues, etc. The income is the source of the government’s income. Some of the counted resources are the continuous source of income of states such as taxes, paintings, taxes, while some are the temporary source of income of states. The biggest income in these sources is undoubtedly tax income. The taxes were primarily collected to ensure the financing of public spending for financial purposes. With the change in the role of the state in the economy, taxes began to be used for non-financial purposes other than financial purposes. As taxes begin to be used for financial purposes and non-financial purposes, it enables the states to make certain regulations in the economy and social field. Before the intervening state concept was developed, it was defended that taxes were taken for financial purposes that were only to finance public spending. The intervening state is added to the tax, for economic and social purposes, along with the understanding of the state. Today, taxation is also required to be used when defining environmental policies. As a result of taxing, along with the intervening state concept, a new appearance; countries use taxes to various financial, economic and social purposes. As a result of the use of taxes for various purposes, the use of taxes for economic, social and environmental purposes in the financial field and outside the financial field can be said to have an impact on various economic variables. In an economy, taxes can affect the volume of investment through the capital accumulation through the savings channel. With the impact of investments, there can be various impacts on the country’s economic growth and development. On the other hand, all of these developments depend on employment and income distribution factors can also be affected by these situations. It is important to evaluate the macroeconomic impact of taxes. In this study, the macroeconomic effects of taxes on savings, investments, economic growth, economic development, employment and income distribution were theoretically evaluated and the empirical studies of the macroeconomic effects of taxes were studied and reached a general judgment.

Özet:

With the coexistence of people, societies have emerged and as a result, there is a need for a state organization that organizes interpersonal and social relations. Together with the coexistence of societies, states meet the common needs of societies and they need various resources. States have various incomes while meeting these needs. Taxes, duties, fees, goodwill, privatization proceeds, revenues from state management, parafiscal revenues etc. revenues constitute the state's income sources. Some of the sources such as taxes, duties, fees, etc. constitute the permanent source of income of the states while others constitute the temporary sources of income such as privatization revenues, revenues from state management . Of course, the largest share of these resources is tax revenues. Taxes were collected primarily to finance public expenditures due to their financial purpose. With the change in the role of the state in the economy, taxes are used for non-financial purposes except for the financial purpose. With the beginning of the use of taxes for non-financial purposes, taxation allows the state, the economy and social arrangements to be made. Prior to the development of an interventionist state approach, it was advocated that taxes should be taken only for the financial purpose of financing public expenditures. It has been added to taxes, economic and social aims with the understanding of interventionist state.In addition, countries use taxes when determining environmental policies. As a result of taxes with a new view of the interventionist state; countries use taxes to achieve a variety of financial, economic and social goals. As a result of the use of taxes for various purposes; It can be said that taxes have an impact on various economic variables as well as financial, social and environmental purposes. Taxes can affect investment volume through capital accumulation through savings in an economy. With the impact of the investments, various effects may occur on the economic growth and development of the countries. On the other hand, employment and income distribution factors can be affected by these developments. Therefore, it is important to evaluate the macroeconomic effects of taxes. In this study, the macroeconomic effects of taxes savings, investments, economic growth, economic development, employment and income distribution were evaluated from a theoretical point of view, and empirical studies on the macroeconomic effects of taxes were included and a general judgment was reached

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