Tax Burden Concept: Comparıson Of Turkey And Other Oecd Countrıes (1965-2014 Years)

Tax burden is defined as the share of total tax revenue in total income. Calculation of the tax burden is crucial in determining the macro economic targets such as the determination of the burden on the individuals, the development and revitalization of the economy, the provision of justice in the distribution of income, the increase in the share of the investor and the economic stability. This study has been prepared in three chapters, and the first chapter includes the concepts related to tax burden and literature study. In the second part, the situation between Turkey and other OECD countries between 1965 and 2014 was examined by using the tax burden data in the Annual Activity Reports published by the Revenue Administration Department and the tax burden data in the tax statistics on the OECD member countries published by the Revenue Administration. In these years, when the tax burden in Turkey is examined, it is seen that there is a regular increase in the tax burden. There has also been a steady increase in the tax burden in OECD countries. In the last part of the study, the distribution of taxes between Turkey and other OECD countries will be examined comparatively. In Turkey, the share of total tax revenues in gross domestic product is 10.6 % in 1965, 13.3 % in 1980, 14.9 % in 1990, 24.2 % in 2000, 26.2 % in 2010 and 28.0 %. When we look at the average of OECD countries, this figure is 24.8 % in 1965, 30.1 % in 1980, 32.0 % in 1990, 34.0 % in 2000, 32.6 % in 2010 and 34.2 % in 2014.


Tax Burden, OECD Countries, Tax Capacity, Gross Domestic Product

Author : Esra UYGUN - & Hicran KASA
Number of pages: 30-38
Full text:
Journal of Academic Value Studies (JAVStudies)
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