In Turkey, the constant announcement of the budget deficit prompts governments to frequently make tax-related regulations. The theory of taxation includes fiscal (financial), economic and social features. However, in the regulations made, it is seen that the government has made arrangements to structure its own voter base, as well as regulations aimed at ensuring efficiency and justice in taxation. The purpose of this study is to evaluate the regulations made by Law No. 7524 and the Law on Amendments to Certain Laws and Decree No. 375. According to the analysis, with this law, the government tried to increase the payment of the total tax revenues of direct taxes with the application of Local and International Minimum Corporate Tax, which is generally carried out in the field of Corporate Tax. On the other hand, it has tried to eliminate informality in the taxation of self-employment income. However, no regulations have been made in areas such as wage income tax, taxation of stock market gains, taxation of cryptocurrencies, and carbon tax. The exemption provided to taxpayers subject to the simplified procedure has been preserved in the same manner.
Meral FIRAT (Thu,) studied this question.