Türkiye’de Kalkınma Planlarındaki Vergi Politikalarına İlişkin Hedeflerin Gerçekleşmelerinin Değerlendirilmesi (1980-2000 Dönemi) (Evaluation of Realization of the Targets Regarding the Tax Policies in the Development Plans in Turkey (The Period of 1980-2000))

Abstract

The first example of economic development based on planning in Turkey is the First FiveYear Industrial Plan, which was implemented in 1934. As a result of the ongoing planning initiatives in the following years, the State Planning Organization was established in 1961 and the Five-Year Development Plans were implement. In the Five-Year Development Plans many topics has been included such as economic growth, sectoral growth, employment, living conditions, justice, etc.. It has been of great importance as it can be a road map for the policies that countries will follow in the future. Tax policies has been also widely included in the Five-Year Development Plans implemented in Turkey. In addition, in these plans the goals has set in general; It has been collected under the headings such as increasing tax revenue, ensuring tax justice and spreading the tax to the base. In this study, the tax policy targets in the Five-Year Development Plans implemented between 1980- 2000 and the realization of these targets has been evaluated. The former, within the scope of each plan, the targets for the plan period has been evaluated separately, and the latter, the general situation has been revealed with a holistic approach within the framework of the prominent tax policy targets. As a result, it is seen that the targets regarding tax policies in the Five-Year Development Plans have not been achieved.

Keywords

• economic development
• tax policies
• development plan