THE ROLE AND DEVELOPMENT OF INDIRECT TAXES IN THE TURKISH TAX SYSTEM

Purpose- The aim of this study is to determine the placement of indirect taxes in Turkish tax system. In order to determine the case, a comparitive analysis of direct and indirect taxes in various countries is conducted. Methodology- This study is conducted to reach the proposed results by using statistical data on indirect and indirect taxes. The data are observed from the web site of Revenue Administration of Turkey. In addition, the use areas of tax revenues are investigated. Findings- Significant results are obtained by comparing tax revenues of various coutires. Conclusion- The results showed that of indirect taxes are used extensively in the sum of public revenues generated. When theses results are compared to the developed countries, it maybe concluded that the share of indirect taxes in the total tax revenues should be gradualy reduced to eliminate the negative effects of indirect taxes over the economy