Changes in Tax Policy in the Process of Globalization in Turkey

Turkish economy adopted the free market economy and statist policies applied to that date were abandoned with the stabilization measures taken on January 24, 1980. It was aimed to provide the integration of the country's economy with the international markets and the process of globalization in Turkey started with this decisions. After 1980, globalization has been influential on the country's economy, with the transformation in Turkey, as in the rest of the World. The transformation in the country's economy with the decisions has been the beginning of the transformation in the tax system. The general tendency in this period was to reduce the tax burden and increase the share of indirect taxes. In this study, it will be tried to reveal how tax policies and tax revenues are affected in the face of radical changes in economic structure in the globalization process. In this context, the main themes of the study are how globalization influences the current tax policies, which regulations our country is making in order to achieve international integration, and which direction of change in tax revenues