Özet:

Non-registered economics means all economic transactions and activities that are not legally documented and not taken into account in the GDP calculations of the Non-registered National GDP. The main causes of the emergence of an out-of-register economy can be gathered into four groups. These are: • Financial and economic causes such as excessive burden, inflation, economic instability and crises • Administrative and legal causes such as tax forgiveness, corruption, corruption and lack of public accounting services • Social and psychological causes such as migration to cities, lack of security and lack of population policies • Political causes such as political instability and populist policies Despite all these negative factors leading to the out-of-economy, there is no complete consensus that the out-of-economy affects economic growth positively or negatively. Despite this situation, some policies should be developed to prevent unregistered economics. These policies include the reduction of interest rates, some reforms in the taxation system, the reduction of the share of indirect taxes in total taxes, the minimization of employment taxes, increased awareness of taxes and the avoidance of political instability. In this study, the relationship between unregistered economy and tax burden, inflation and tax disadvantages was studied on the basis of annual data for the period 1985 and 2012. The data used in the study is calculated according to the extended tax rate method. The reason for this change is that the extended monetary rate method in the calculations made according to the monetary rate methods is the calculation of the out-of-register economy while cash transactions along with the out-of-register deposit accounts by adding the model to the out-of-register account. On the other hand, the tax burden data, the total tax revenues are calculated in proportion to GDP and the data is collected from the Ministry of Finance website. The consumer price index values are obtained from the database of the Turkish Statistical Bureau. Tax forgiveness is included in the model as a doll variable on the basis of the periods in which tax laws enter into force. The result of the established econometric model was first determined by the stability of the data and then the relation between the variables was revealed through the regression equation. The result of the causality test; from the tax burden to the out-of-register economy, there is a one-sided causality of 10% of significance. However, the causal relationship that inflation affects the tax burden is also unilaterally meaningful. The general situation derived from the econometric results shows that regulations should be made to reduce the unregistered economy, to alleviate the tax burden, to ensure price stability and to eliminate tax forgiveness.

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