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-  2018 

Evaluation of Tax Policies Applied in Turkey in the Global Economic Crisis Period

Keywords: Küresel Ekonomik Kriz,Vergi Politikas?,Vergi ?ndirimleri

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Abstract:

An economic crisis is the occurrence of incidents suddenly and unexpectedly in an economy which affects the economy in a negative way. Various policies are implemented to reduce the negative effects of economic crises. Tax policies are one of the these policies. The financial crisis, which occurred in the USA in 2008, grew apace by way of securities and obtained global qualification. The crisis has spread in Turkey through foreign trade, credit and confidence rather than financial instruments. It has come to exist as reel crisis and it has led to disrupt of economic indicators. Initially, monetary policy measures have been taken against the crisis. However, the measures have not been adequate to decrease adverse effects of the crisis. Therefore, fiscal policies, mainly tax policies, have been appealed to. The tax policies implemented in this period were implemented as Value Added Tax and Special Consumption Tax reductions for the sectors most affected by the crisis. The purpose of this study is to evaluate the results of reduction

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