During the development process, financing the budget expenditures is very important issue. In this process, iIt is important to increase government revenue without damaging private income and consumption. We propose that an increase in taxes will be convenient for Turkish economy, particularly if it contributes to a better distribution between the tax burden of capital and labour. We will make international comparisons of tax burden and public expenditure of Turkey with developed countries, such as United States, Britain and France and Spain, Greece, Ireland, Portugal.
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