English Abstract: Tax structure refers to the taxes collected in the country and the composition and distribution … between the different sources. The aim of this study is to evaluate in terms of efficiency and equity of the tax structure in … Turkey. It is discussed whether there is a reform need for an efficient and fair tax structure. Looking at the issue under …

main ways of this intervention is to use the major impact of the tax burden on entrepreneurship as a fiscal policy …, decreasing in tax revenues to the state budget and deterioration of the living standards of the population. In this respect, tax … burden may have negative or positive effect on business entities engaged in economic activity. That is why, state's tax …