Tax Policies in the Tenth Development Plan: An Assessment on Targets and Realizations

Abstract

Planned development period is notable after 1960, although seen planning efforts and actions which more about industrial plans between 1923 - 1960 in Turkey. In addition to the changing administrative understanding in the world, the economic and political crises have also affected the need for a stable, sustainable and planned development and growth. Thus, the First Five-Year Development Plan for 1963-1967 has been put into practice and 11 development plans have been put into effect since today. All plans put into effected are formed within the framework of social, cultural and economic goals and policies. Tax policies have an important place among the policy components of development plans that related on all areas of economic and social life. 10th Development Plan for 2014 - 2018, coincided in a period of administrative transformation in Turkey and occurred in regional and global economic and political crises. Increased protectionist policies after the global economic crisis in 2008, trade wars and political instability in the near geography have effected the Turkish economy negatively and tax policies as well. So, it is seen that the targets have been achieved in some tax policies and that the effectiveness has not been achieved within the 10th Development Plan.